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 Japan, a certified public accountant must be a member of the Japanese Institute of Certified Public Accountants (JICPA). It is the sole professional accountancy organization in Japan. The JICPA started as a voluntary organization in 1949 and later became a corporation under the CPA Act in 1966.