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With a
worldwide network of nearly 70,000 professionals, IMA -Institute of
Management Accountant- provides a dynamic
forum for management accounting and financial professionals to develop and
advance their careers through certification, research, practice development
education, networking and the advocacy of the highest ethical and
professional practices.
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CIMA - The Chartered Institute of Management Accountants - is a leading
membership body that offers an internationally recognised professional
qualification in management accountancy, which focuses on accounting for
business. As an organisation we are committed to constant improvement,
and our reputation as a professional and regulatory body has never been
stronger. We are increasingly the first choice for students and employers.
CIMA is committed to upholding high ethical and professional standards
to maintain public confidence in management accountancy. Our members and
students must adhere to CIMA's ethical guidelines, byelaws and
regulations. All CIMA's governance activities - overseen by the Council
and its committees - underpin the commitment to maintaining the
professional standards and competence of our members and students.
In this section you can find out more about CIMA and what we do, our
history and governance, why we are different, who we support and our
offices around the world.
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The Professional Accountants in Business (PAIB) Committee (
http://www.ifac.org/PAIB/) serves
IFAC member bodies and the more than one million professional
accountants worldwide who work in commerce, industry, the public sector,
education, and the not-for-profit sector. Its aim is to enhance the
profession by encouraging and facilitating the global development and
exchange of knowledge and best practices. It also works to build public
awareness of the value of professional accountants. The PAIB Committee was
formerly called the Financial and Management Accounting Committee.
Publications
PAIB publishes studies, theme booklets,
thought pieces and other documents that address the global concerns of
professional accountants in business.
Recent publications are detailed below. To view
the complete list of PAIB publications, go to the
IFAC bookstore. All documents
may be downloaded at no charge after providing some simple
registration information.
The Diverse Roles of Professional Accountants in Business (2004
Theme Booklet)
Most members of the public have some perception
of the traditional work carried out by accountants, but with regard to
those working outside that sphere, they seem unsure. The PAIB
Committee produced this publication which includes interviews with 16
senior-level accountants and provides insights into the varied
responsibilities of professional accountants in business. Those
interviewed expressed common themes about changes in the role of
professional accountants in business, including an emphasis on
providing strategy and assurance, renewed focus on ethics and
corporate integrity, and the importance of continuing education.
Enterprise Governance: Getting the Balance Right
The PAIB Committee was asked by the IFAC Board in October 2002 to
explore the emerging concept of enterprise governance. This
publication, released in February 2004, is the result of that work.
Jointly published with the Chartered Institute of Management
Accountants (CIMA), Enterprise Governance looks at the accountability
framework of the organization in terms of the balance between
corporate governance and value creation. It includes an in-depth
analysis of corporate successes and failures in 27 case studies from
10 countries.
Articles of Merit: 2004
This international compendium features award-winning articles selected
by the PAIB Committee as part of its annual Articles of Merit Award
Program for Distinguished Contribution to the field of finance and
management. The 2004 publication covers issues confronting
professional accountants including the U.S. Sarbanes-Oxley Act, risk
management, the finance function, intellectual capital statements, the
emergence of a new set of management accounting logic, and accrual
accounting in central government.
Quality of Earnings: A Case Study Collection
Quality of Earnings: A Case Study was first published by the American
Institute of Certified Public Accountants. The case studies in this
publication are designed to put the reader in the seat of executives
making decisions that could impact the future of their company, as
well as their own and their employees' livelihoods.
The Role of the Chief Financial Officer in 2010
This publication features a collection of in-depth interviews with ten
CFOs from leading companies throughout the world, who share their
views on issues impacting businesses and how these are affecting the
future role of the CFO.
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