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The Chartered Institute of Management Accountants (CIMA) is a global professional management accounting body based in the UK. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in the industry and provides ongoing support and training for members.
CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest and oldest management accounting body in the world, with 115,000 members and 6,500 CGMA students in 2020.CIMA is also a member of the International Federation of Accountants.
The Chartered Global Management Accountant (CGMA) qualification has the academic standing of a master’s degree in the United Kingdom (Level 7 by NARIC)
CIMA was formed in March 1919, as the Institute of Cost and Works Accountants, by a group of legal professionals and businessmen who wanted to develop an approach to accounting that would meet the demands of a rapidly changing business world. Industrialization had led to large-scale, complex businesses providing unprecedented challenges in management. Employers needed a new form of in-house accountant to provide, in addition to accounts, better analysis of cost and operations to inform performance management. The new institute soon gained the backing of leading industrialists including, Lord Leverhulme who became its president.
Advances in technology and globalization made business ever more complex over the 20th century and the role of the accountant in business became more significant. It expanded to include the provision of a wider range of information and the emphasis shifted from accounting to management.
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