The American Institute of CPAs and the Chartered Institute of Management Accountants have proposed a framework with the goal of bringing consistency to management accounting practice across the world.
The organizations, which represent 600,000 accountants and students through their Chartered Global Management Accountant joint venture, developed the draft framework, “Global Management Accounting Principles: Driving better business through improved performance,” to help CFOs, CEOs and boards of directors benchmark and improve their management accounting processes as the discipline takes on more importance.
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