AICPA、CIMA計劃推動CGMA市場

The American Institute of CPAs and the Chartered Institute of Management Accountants intend to officially launch their new Chartered Global Management Accountant credential on January 31.

The two organizations plan to begin marketing the new credential in December,but they have already set up a new Web site,CGMA.org,to promote it.At the AICPA's Fall Meeting of Council in Phoenix on Monday,officials from the two organizations gave a preview of their plans.The credential was approved in May as a joint venture between the AICPA and the London-based CIMA

As part of their plans,the two organizations will launch a new online magazine called CGMA Magazine to promote the credential,modeled after the AICPA's Journal of Accountancy and using content written by JofA staff.

The new credential is expected to help the AICPA with its international strategy,according to AICPA senior vice president of management accounting Arleen Thomas.

"It was so important to us that we have the U.S.CPA known throughout the world,"said Thomas.

She noted that CIMA is an ideal partner as the 90-year-old organization already has a strong presence in the United Kingdom,Asia,South Africa and China,while the AICPA has a presence in Canada and Japan in addition to the U.S."Together we are a complete accounting force,"she said."We are a truly global voice."

The AICPA found that approximately 30 percent of its members are already aware of the new credential,while CIMA discovered that 49 percent of its members know about it.AICPA president and CEO Barry Melancon questioned CIMA chief executive Charles Tilley about the value of the CGMA credential.

"There's never been a better time to be a management accountant,"said Tilley."We are in an incredibly challenging world."

Tilley said a CGMA could act as a "trusted financial navigator"for companies,just as a cargo ship needs a navigator to help steer it across the ocean."You need a financial management navigational team to drive your organization,"he said.

He added that a CGMA could help companies watch out for long-term cash flows by taking into account factors such as the integrity of the supply chain and what motivates customers to come into a particular store.He acknowledged that there has been a huge amount of criticism of corporate reporting and its value to the investor.CIMA has been involved with the AICPA on an integrated reporting initiative to take into account factors such as the business model,risks and sustainability to help address such concerns.The new joint venture promises to expand that partnership.