The Institute of Management Accountants is again rolling out its "Statements on Management Accounting."
The statements offer a summary of the "bodies of knowledge" the institute believes accountants most possess in order to have competency in management accounting.
Among the topics covered are lean enterprise fundamentals, lean accounting, implementing target costing, enterprise risk management and knowledge management. New topics, in line with timely issues of the profession, will be added on an ongoing basis. Each statements includes comprehensive resources on the topic, as well as rationale, definitions, business issues, the role of the management accountant, and -- when applicable -- implementation steps or case studies.
The statements were authored by management accounting professionals and academics, and underwent a peer review process, as well as an exposure process, before being published. They are available as a free download at www.imanet.org/publications_statements.asp.
Separately, last month the institute announced the appointment of John M. Brausch, to serve as chairman of the group's board of regents for the 2006-08 term. The board is responsible for overseeing CMA program development, exam content, implementation and administration.
Brausch has held a number of leadership positions within the IMA over nearly 20 years.
A vice president, property controller, at Columbia, S.C.-based real estate firm Edens & Avant, he is responsible for all aspects of operational accounting for nearly 200 retail shopping centers.
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