CMA

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Certified Management Accountant

An accountant who specializes in the study of how managers use accounting and/or financial information in current or future business decisions. Management accountants use both qualitative and quantitative information in their work. Unlike other accountants, they primarily report to the internal management of a company, rather than to an external body like shareholders or tax collection agencies. In order to become a certified management accountant, one must pass a series of tests sponsored by the Institute of Management Accountants. These tests examine one's knowledge in four subjects: business analysis, management accounting and reporting, strategic management, and business applications.

CMA

CMA

See comparative market analysis.