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과정 공지사항>국제자격증>CMA>게시판>과정 공지사항

제목 CMA 필수성 동기배경은? 등록일 2006-02-03
세계적 귄위의 회계학술 전문잡지 인 "Management Accounting"지는 2005년 최신판에서 21세기 들어 경쟁력있는 회계 및 재무전문가를 양성할 수 있는 최상의 조건을 지닌 전문자격증으로서 IMA에서 주관하고 있는 CMA & CFM을 추천하였으며 특히 이 중 CMA에 관한 깊이있는 특집기사를 실었다. 동 기사 전체내용의 핵심골자는 한마디로...“CMA는 기업회계분야(Management/Corporate Accounting)는 물론이고 심지어 CPA(AICPA)가 특화하고 있는 공공회계분야(Public Accounting)에 있어서도 필수적인 교육내용들을 포괄하고 있으며, 바로 그러한 이유로 현대에서 요구하고 있는 재대로 된 회계전문가(회계사)로써 종사하기 위하여는 현재 회계분야 종사자(Accounting Professional)들 뿐만 아니라 미래 회계전문가를 희망하는 회계학 전공학생(Accounting Student) 들까지도 그 진로분야가 기업회계분야든 아니면 공공회계분야든 상관없이 CMA 취득을 위한 노력을 경주하여야 한다." 로 요약 가능하겠다. 다음은 관련 원문 기사내용 중 주요 일부분을 압축(Summarized & Compiled)한 내용이다: “The CMA and CFM exams are offered at more than 400 testing centers throughout the world. The CMA and CFM have earned great acceptance worldwide as global certifications. Employers who actively support and encourage employee participation in these certification programs recognize that the CMA and CFM exams test the comprehensive knowledge and skills that are required for successful accounting and financial professional careers. The CMA exam addresses most topics required to become a successful accountant in addition to its extensive coverage of management accounting and information systems. In fact, the major subject matters tested in the CMA exam has always been extremely relevant to individuals who want to pursue both public accounting and management accounting careers. The CMA exam is designed to measure an individual’s knowledge and competence in management accounting and financial management as well as the knowledge and skills needed for a flourishing business career. Successful completion of the CMA exam requires candidates to have the ability to analyze information and communicate effectively—the same abilities necessary for public accounting careers (AICPA). Recognition that most accounting students should be striving to become CMAs is long overdue. Opportunities now exist for this recognition to become a reality. Obtaining knowledge consistent with pursuit of the CMA designation benefits all accounting students and professionals throughout their careers, regardless of their career paths. Students who intend to pursue professional accounting careers should be encouraged to strive for a CMA certification to “solidify their broad business competence and strategic financial mastery, thus positioning themselves as ‘value creators’ or ‘strategic advisers’ and ‘decision makers’ within their organizations.”
사업자등록번호 105-86-56986 ㅣ 통신판매업신고번호 2005-02554 ㅣ 원격평생교육시설신고 제52호
서울특별시 영등포구 경인로 775 에이스하이테크시티 2동 10층 (주)이패스코리아
대표이사: 이재남 ㅣ 개인정보보호책임자 : 나현철

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