CMA Sri Lanka

CMA

The Institute Objectives Role of CMAs

Designatory Letters and Pre Qualifications Membership Services

The Program Structure The Graduate Management Accountant program Graduate Conversion Program The CMA Study Program Associate Management Accountant

Role of CMAs

A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation of the undertaking.

Certified Management Accountants therefore are seen as the "value-creators" amongst the accountants. They are much more interested in forward looking and taking decisions that will affect the future of the organization, than in the historical recording and compliance (scorekeeping) aspects of the profession. Management accounting knowledge and experience can therefore be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, logistics, etc.

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