Authors are encouraged to consider whether other elements might be more applicable than the i element, for instance the em element for marking up stress emphasis, or the dfn element to mark up the defining instance of a term.
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.
In 2011, CIMA entered into a joint venture with the American Institute of Certified Public Accountants (AICPA) to launch a global management accounting designation called the Chartered Global Management Accountant (CGMA). In the Americas outside the U.S., non-U.S.IMA is recognised as a professional accounting body for various statutory purposes by UK and various overseas governments. The institute regulates the activities of its members by a code of practice, a discipline committee and (a recent innovation) a continuing education scheme.