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Institute of Management Accountants
A professional organization in the United States for management accountants and financial managers. These professionals specialize in the study of how managers use accounting and/or financial information in current or future business decisions. 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. The Institute establishes common practices and ethical standards for these professionals, and awards the Certified Management Accountant designation upon the successful completion of an examination testing one's knowledge in four subjects: business analysis, management accounting and reporting, strategic management, and business applications.