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Management Accounting Competencies

Management accountants partner in planning and decision making, create performance management systems, and provide expertise in financial reporting and control. The IMA Management Accounting Competency Framework is offered as guidance for career development and talent management within the profession.

IMA developed the Framework in tandem with the 30th anniversary of the Bedford Report, a landmark study from the American Accounting Association (AAA) on the gap between what accountants do and what educators teach. With our commitment to research and innovation, IMA is leading the effort to bridge the skills gap.


IMA Management Accounting Competency Framework

Planning & Reporting

The competencies required to envision the future, measure performance, and report financial results.

Decision Making

The competencies required to guide decisions, manage risk, and establish an ethical environment.

Technology

The competencies required to manage technology and information systems to enable effective operations.

Operations

The competencies required to contribute as a cross-functional business partner to transform company-wide operations.

Leadership

The competencies required to collaborate with others and inspire teams to achieve organizational goals.

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The CMA® credential certifies achievement
of the core technical management accounting skills captured in this framework.

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See how you measure up to our
Competency Framework and explore
your career potential with CareerDriver®

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