Introduction

Financial accountants keep records of business transactions such as sales invoices. They use these records to prepare a firm's accounting statements. Management accountants evaluate and interpret this financial data to advise the senior managers in the business. They play important roles in managing business performance and improving decision making.

CIMA is the leading and largest professional body for management accountants with over 171,000 members and students operating at the heart of business in 165 countries. Its members work in financial and non-financial roles throughout organisations and carry out all their training and experience requirements in business itself. This provides them with a unique insight into how their organisations operate. CIMA's mission is to be the first choice for employers in the qualification and development of management accountants. Young people obtain the CIMA qualification and then membership for many reasons. Some want a career in accountancy but do not just want to work with numbers. They look for management and leadership roles where they can contribute to business performance. Others are already managers in business but want to improve their skills in financially-based decision making. CIMA people are financially qualified business leaders and are not limited to working in accountancy practices and finance departments. They are active across a range of management roles in retailing, manufacturing, property, energy and government services.