Featured SMAs

  • Strategic Risk Management: Optimizing the Risk/Return Profile

    Man Hiking
    The top priority for companies of the future should be managing strategic risk. Strategy drives the overall direction of a company, but with great responsibility comes a great risk of failure. That risk, which is at the forefront of risk management, can take many forms, including bad ideation or execution, changing markets...Read More
  • Management Accounting Competency Framework

    This SMA identifies the core skills that management accountants need to succeed in today’s business environment and is based on job analyses conducted by the Institute of Certified Management Accountants (ICMA®) and validated by subject matter experts. Providing the foundation for IMA’s CareerDriver® Assessment Tool, this Framework covers...Read More


  • Developing Competitive Intelligence Capability

    Racing DriverThis SMA will help management accountants and others understand how competitive intelligence relates to the organization’s goals, strategies, and objectives Explain the benefits of implementing a CI process Understand the steps required to implement an effective CI program Understand the fundamental frameworks...Read More

  • Task Force Report on the Conceptual Framework for Managerial Costing

    The objective of managerial costing is to provide a monetary reflection of the utilization of business resources and related cause-and-effect insights into past, present, or future enterprise economic activities. Managerial costing aids managers in their analysis and decision making and supports optimizing the achievement...Read More