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National Association of Cost Accountants : ウィキペディア英語版
Institute of Management Accountants

The Institute of Management Accountants (IMA) is a professional organization headquartered in Montvale, New Jersey, USA. The organization also has offices in Zurich, Switzerland; Dubai, UAE; and Beijing, China.
IMA members work in business, with job responsibilities distinct from those in public accounting. IMA raises awareness of management accounting, which includes jobs in decision support, planning and control positions.
With a network of more than 70,000 professionals, IMA provides certification, the Certified Management Accountant (CMA), for internal financial management responsibilities, including planning, budgeting, business reporting, decision analysis and risk management. Members can achieve career development through access to one of IMA's 200 local chapters, online professional communities, continuing education, information and resources.
The Institute of Certified Management Accountants (ICMA), the certification division of IMA, awards the Certified Management Accountant (CMA) certification. This covers four areas: financial planning, analysis, control, and decision support. The CMA assesses competency of internally focused accounting skills and is appropriate for professionals working in large, small, publicly traded and privately held enterprises, not-for-profit organizations, academia, and government. More than 37,000 professionals in the U.S. and around the world have earned the CMA since the program was introduced in 1972.
==Timeline==

* 1919: Founding of the National Association of Cost Accountants (NACA) in Buffalo, N.Y., forerunner of the IMA
* 1920: First chapter of NACA formed in Chicago / First NACA Annual Conference held in Atlantic City
* 1925: NACA Bulletin introduced
* 1935: Library established at NACA national office
* 1943: First international chapter chartered
* 1945: Research committee established
* 1949: NACA Bulletin became monthly publication
* 1957: NACA became National Association of Accountants (NAA)
* 1959: Student Publication Services inaugurated
* 1969: Management Accounting Practices Committee established
* 1972: Certified Management Accountant (CMA®) program created / The first Statement on Management Accounting (SMA), Concepts for Contract Costing, issued
* 1983: Standards of Ethical Conduct of Management Accountants, the first code of ethics for management accountants in the U.S., issued
* 1989: Financial Executive of the Year Award (FEYA) program established
* 1991: National Association of Accountants became the Institute of Management Accountants (IMA)
* 1992: IMA became a founding member of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), a private-sector organization dedicated to improving the quality of financial reporting
* 1994: IMA Foundation for Applied Research (FAR) formed for the advancement of management accounting
* 1996: IMA established the Certified Financial Manager (CFM®) program
* 1999: IMA relaunched and renamed its flagship magazine, Strategic Finance, which also became available online / Management Accounting Quarterly debuted Fall 1999
* 2000: First IMA Student Conference held in Colorado Springs
* 2006: First IMA Global Conference held in Dubai, UAE
* 2009: LinkUp IMA, exclusive online professional community, launched 〔(【引用サイトリンク】title=Our History )
* 2013: IMA became a member of IFAC〔(【引用サイトリンク】url=http://www.theaccountant-online.com/news/ima-granted-ifac-membership1/ )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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