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Global Management Accounting Principles Logo cgma

  Free |   CIMA |   Oct 2014 |

Quality decision making has never been more important – or more difficult. New innovations and innovators daily disrupt the status quo. The volume and velocity of unstructured data is increasing complexity. The Global Management Accounting Principles© were created for this era of business. Prepared by the AICPA and CIMA, they reflect the perspective of CEOs, CFOs, academics, regulators, government bodies and other professionals in 20 countries across five continents. The purpose of the Principles is to support organisations in benchmarking and improving their management accounting systems. The Principles help the public and private sectors make better decisions, respond appropriately to the risks they face and protect the value they generate.

Topics covered:
  • Management accounting: Business: Strategy, Advanced
  • Management accounting: Business: Strategy, Expert
  • Management accounting: People: Negotiation & decision making, Advanced
  • Management accounting: People: Negotiation & decision making, Expert
  • Management accounting: People: Communication, Advanced
  • Management accounting: People: Communication, Expert
  • Management accounting: Technical: Management reporting & analysis: Performance management, Advanced
  • Management accounting: Technical: Management reporting & analysis: Performance management, Expert

2 Comments/Reflections

James Miln

James Miln Dec 2015

CGMA continues to produce excellent frameworks for the profession. I really appreciate the emphasis on driving decision making and impact, beyond the core skills that are obviously the foundation to the profession.

Communication, relevant information, analysis and trust are principles that drive finance to lean in to the business, it's challenges and opportunities.

In practice, this means being the glue between strategy and execution across the entire business, ensuring that management are measuring the drivers that move the whole organization on, not just silos.

The later report on Finance business partnering is a great follow on to this benchmark report.

Catherine Steenkamp

Catherine Steenkamp Nov 2015

Excellent document.  Helpful to use framework in a business plan or proposal to prepare analysis on a business.  Good motivation for why CIMA-qualified professionals adds value.