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The Chartered Institute of Management Accountants (CIMA) is a United Kingdom-based professional body offering training and qualification in management accountancy and related subjects, focused on accounting for business; together with ongoing support for members. CIMA is one of the professional associations for accountants in Ireland and the UK. Its particular emphasis is on developing the management accounting profession within the UK and worldwide. CIMA is the largest management accounting body in the world, with more than 227,000 members and students in 179 countries.〔(CIMA ), CIMA About Us, 14 Sep 2015〕 CIMA is also a member of the International Federation of Accountants. == History == CIMA was founded in 1919 as "The Institute of Cost and Works Accountants" (ICWA). It specialised in the development of accounting techniques for use in the internal control of manufacturing, service and public sector operations. It developed a position as the leading professional body in the areas of product costing, budgeting, management accounting, investment appraisal and business decision making. In October 1944, the Institute of Cost and Works Accountants organisation in Ireland was formed.〔(Our History – CIMA ) – History of the CIMA in Ireland〕 The institute changed its name from ICWA to the "Institute of Cost and Management Accountants" (ICMA) in 1972 and subsequently to the "Chartered Institute of Management Accountants" (CIMA) in 1986, after it was granted a Royal Charter, a globally recognised accounting qualification, based in the UK and particularly honored in Commonwealth countries. Its membership has grown from 15,000 in 1970 to 79,757 members and 92,909 students in 2009.〔(CIMA Annual Report 2009 ) – History of the CIMA in Ireland〕 It has played a role in founding fraternal professional bodies such as the Institute of Cost and Management Accountants of Pakistan, the'' Institute of Cost and Management Accountants of Bangladesh, the Institute of Cost and Works Accountants of India and the Institute of Management Accountants (USA). 抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Chartered Institute of Management Accountants」の詳細全文を読む スポンサード リンク
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