The Global Management Accounting Principles werecreated for this era of business. Management accountingis at the heart of quality decision making, because itbrings to the fore the most relevant information andanalysis to generate and preserve value.
The Principles guide best practice. They wereprepared by the American Institute of CPAs(AICPA) and Chartered Institute of ManagementAccountants (CIMA) – which together represent
more than 600,000 members and students in 177countries. They reflect the perspective of CEOs,CFOs, academics and other professionals contributedduring a global consultation across five continents