CMA Exam Review Courses

Doug Barney, Daniel Tschopp, Steve Wells

Abstract


The National Association of Accountants, later renamed theInstitute of Management Accountants (IMA), started the Certified Management Accountant (CMA) certification program in 1972.  Since then the number of candidates seeking the CMA certificationhas grown, most notably in the last several years.  This growth is fueled by several factors, including:

  • The IMA has expanded the base of prospective candidates by easing the international application process.
  • Surveys repeatedly show that CMAs earn significantly more than their counterparts without CMAs, thus enticing more accountants to seek the CMA certification.
  • The redesigned CMA exam identifies and tests competence on practical business topics, thus emphasizing the applicability of CMA knowledge.
  • Recognition and acceptance of the CMA by the business community has grown dramatically in the last 40 years.

 CMA candidates have a number of exam preparation options, includingseveral CMA review course providers.  (called Providers hereafter in this article.)  This article is intended to be informative for those individuals seeking the CMA certification and wishing to prepare for the exam with a review course.  With the change in CMA exam format, a reexamination of Providers is certainly relevant, especially in light of the approaching 40 year anniversary of the CMA.


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DOI: http://dx.doi.org/10.5296/ijafr.v2i1.1562

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