| 词条 | Certified Management Accountants of Canada | |||||||||||||||
| 释义 |
| name = | pronounce = | native_name = | native_name_lang = | nickname = | named_after = | image = | image_size = | alt = | caption = | logo = | logo_size = | logo_alt = | logo_caption = | abbreviation = CMA Canada | motto = | predecessor = | merged = | successor = | formation = {{Start date and years ago|1920|05|03}} | founder = | founding_location = | extinction = | merger = | type = | tax_id = | registration_id = | status = Continued under the Canada Not-for-profit Corporations Act[1] | purpose = | headquarters = Toronto, Ontario, {{flag|Canada}} | location = | coords = | region = | services = | products = | methods = | fields = | membership = | membership_year = | language = English, French | owner = | sec_gen = | leader_title = | leader_name = | leader_title2 = | leader_name2 = | leader_title3 = | leader_name3 = | leader_title4 = | leader_name4 = | board_of_directors = | key_people = | main_organ = | parent_organization = | subsidiaries = | secessions = | affiliations = | budget = | budget_year = | revenue = | revenue_year = | disbursements = | expenses = | expenses_year = | endowment = | endowment_year = | staff = | staff_year = | volunteers = | volunteers_year = | students = | students_year = | website = | remarks = | formerly = | footnotes = }} The Society of Management Accountants of Canada ({{lang-fr|La Société des comptables en management du Canada}}), also known as Certified Management Accountants of Canada ({{lang-fr|Comptables en management accrédités du Canada}}) and CMA Canada, awards the Certified Management Accountant designation in Canada. ActivitiesUntil September 2015,[2] CMA Canada, through its provincial and territorial affiliates, granted the CMA professional designation in accounting and was responsible for standards-setting, accreditation and the continuing professional development of CMAs. CMAs applied expertise in accounting, management and strategy to ensure corporate accountability and help organizations maintain a long-term competitive advantage. In that regard, CMA Canada offered executive development programs, online courses, and knowledge management publications.[3] Management Accounting Guidelines[4] and Management Accounting Practices[5] were published by CMA Canada to specify the best practice on key topics in management accounting. They were available for download free of charge or on CD for a nominal charge to CMAs, and could be purchased by non-members.[6] CPA Canada has taken over the programme, and has issued update guidance for many such matters under its own name,[7] although none of the documents appear to acknowledge their SMAC origins. From 1953 to 2015, the Society operated a foundation that was dedicated to furthering research in the field of management accounting.[8] History of the SocietyThe mission of the Society has closely tracked the evolution from cost accounting to management accounting in Canada, and its distinction from financial accounting:[9]
Timeline{{Horizontal timeline|title=Timeline of Certified Management Accountants of Canada |title-colour= |caption= |margin= |collapsible=no |Row1={{note row |from=1900 |to=2025 |1-at=1900 |1-text= |1-shift= |1-lift= |1-arrow=none |2-at=1920 |2-text=formation of CSCA[11]{{efn|Originally created by the Dominion Association of Chartered Accountants, with membership originally restricted to chartered accountants,[12] in a move designed to prevent the General Accountants Association from moving into the growing field of cost accounting.{{sfn|Richardson|2000|p=110}}}} |2-shift= |2-lift= |2-arrow= |3-at=2012 |3-text=creation of CPA in Quebec |3-shift= |3-lift= |3-arrow= }} |Row4={{note row |from=1900 |to=2025 |1-at=1900 |1-text= |1-shift= |1-lift= |1-arrow=none |3-at=1939 |3-text=CSCA split{{efn|those members wishing to concentrate more on management accounting left to form the Controllers' Institute of Canada (later part of the Financial Executives Institute){{sfn|Richardson|1996|p=90}}}} |3-shift= |3-lift= |3-arrow= |5-at=2013 |5-text=formation of CPA Canada |5-shift= |5-lift= |5-arrow= }} |Row5={{note row |from=1900 |to=2025 |1-at=1900 |1-text= |1-shift= |1-lift= |1-arrow= |2-at=1926 |2-text=Introduction of Cost and Management |2-shift= |2-lift= |2-arrow= |3-at=1985 |3-text=RIA designation superseded by CMA |3-shift= |3-lift= |3-arrow= |4-at=2014 |4-text=Unification complete |4-shift= |4-lift= |4-arrow= }} |Row10={{timeline row |colour = |border = |border-top = |border-bottom = |from=1900 |to=2025 |1-text = |1-to = 1927 |1-colour= |2-text = Certificate of efficiency[13]{{sfn|Richardson|1996|p=90}} |2-to = 1941 |2-colour=lightyellow |3-text = Registered Industrial Accountant{{efn|The designation was created once provincial societies began to be formed.{{sfn|Richardson|2000|p=112}} Originally known as "Registered Industrial and Cost Accountant" or "RIA" in Ontario[14] and "Licentiate of the Cost and Management Institute" or "LCMI" in Quebec,[15] it was simplified in some, but not all, provinces around 1967.[16]}} |3-to = 1985 |3-colour=#ccffff |4-text = Certified Management Accountant |4-to = 2022 |4-colour=#ffccff }} |Row11={{timeline row |colour = |border = |border-top = |border-bottom = |from=1900 |to=2025 |1-text = |1-to = 2012 |1-colour= |2-text = CPA |2-to = 2025 |2-colour=#E5E4E2 }} |Row12={{Scale row |from=1900 |to=2025 |increment=25 }} }} 1. ^{{cite web |url= https://www.ic.gc.ca/app/scr/cc/CorporationsCanada/fdrlCrpDtls.html?corpId=598593&V_TOKEN=1496775411178&crpNm=Society%20of%20Management%20Accountants&crpNmbr=&bsNmbr=|title= Federal Corporation Information - 059859-3: The Society of Management Accountants of Canada|author= |date= |website= ic.gc.ca|publisher= |access-date= June 6, 2017}} 2. ^{{cite web |url= https://www.cpacanada.ca/en/become-a-cpa/pathways-to-becoming-a-cpa/unification-information-for-legacy-studentscandidates/cpa-certification-program-cma-legacy-student-transition|title= Guidelines for transitioning CMA students|author= |date= |website= cpacanada.ca|publisher= |access-date= June 6, 2017}} 3. ^{{Cite web |title = Professional Development |url = http://www.cma-canada.org/index.cfm?ci_id=4602&la_id=1 |archive-url = https://web.archive.org/web/20141010195112/http://www.cma-canada.org/index.cfm?ci_id=4602&la_id=1 |archive-date = October 10, 2014 |dead-url = yes |accessdate = June 6, 2017 |df = }} 4. ^{{Cite web|title= Management Accounting Guidelines (MAGs)|url= http://www.cma-canada.org/index.cfm?ci_id=4614&la_id=1|archive-url= https://web.archive.org/web/20141017182018/http://www.cma-canada.org/index.cfm?ci_id=4614&la_id=1|archive-date= October 17, 2014|dead-url= yes|accessdate= June 6, 2017|df= }} 5. ^{{Cite web|title= Management Accounting Practices (MAPs)|url= http://www.cma-canada.org/index.cfm?ci_id=4616&la_id=1|archive-url= https://web.archive.org/web/20120425073034/http://www.cma-canada.org/index.cfm?ci_id=4616&la_id=1|archive-date= April 25, 2012|dead-url= yes|accessdate= June 6, 2017|df= }} 6. ^{{Cite web |title = Business Resources |url = http://www.cma-canada.org/index.cfm?ci_id=1885&la_id=1 |archive-url = https://web.archive.org/web/20141008034415/http://www.cma-canada.org/index.cfm?ci_id=1885&la_id=1 |archive-date = October 8, 2014 |dead-url = yes |accessdate = 2011-11-14 |df = }} 7. ^{{cite web |url= https://www.cpacanada.ca/en/business-and-accounting-resources/management-accounting|title= Management accounting|author= |date= |website= cpacanada.ca|publisher= |access-date= June 6, 2017}} 8. ^{{Cite web|title = Federal Corporation Information - 042154-5: The Research Foundation of the Society of Management Accountants of Canada|url = https://www.ic.gc.ca/app/scr/cc/CorporationsCanada/fdrlCrpDtls.html?corpId=421545&V_TOKEN=1496775411178&crpNm=Society%20of%20Management%20Accountants&crpNmbr=&bsNmbr=|website=ic.gc.ca|accessdate = June 6, 2017}} 9. ^{{Cite web|title = Professional dominance: The relationship between financial accounting and management accounting, 1926-1986 |url = http://www.allbusiness.com/accounting-reporting/managerial-accounting/404769-1.html |author = Alan J.Richardson |publisher = Accounting Historians Journal |date = 2002-12-01|accessdate = 2011-11-08}} 10. ^{{Cite web|title = The National Standard for Public Accounting for Certified Management Accountants |url = http://www.cma-canada.org/index.cfm/ci_id/2550/la_id/1/document/1/re_id/0 |date = 2009-09-12 |accessdate = 2011-11-08}} 11. ^Canadian Society of Cost Accountants 12. ^{{cite journal |author= |title= The Canadian Society of Cost Accountants|url= https://archive.org/stream/canadianchartere10canauoft#page/30/mode/2up|journal= The Canadian Chartered Accountant|location= Toronto|publisher= Dominion Association of Chartered Accountants|date= July 1920|volume = X|issue = 1|pages = 31{{en dash}}34|accessdate= June 24, 2014}} 13. ^{{cite book |author= J. Nelson Allan|year= 1982|title= History of the Society of Management Accountants of Canada|url= |location= Hamilton|publisher= Society of Management Accountants of Canada|page= 21|isbn= 0-920212-45-X }} 14. ^{{Cite canlaw|short title = The Society of Industrial and Cost Accountants of Ontario Act, 1941|abbr = S.O.|year = 1941|chapter = 77|link = https://archive.org/stream/statutesofprovin1941onta#page/316/mode/2up}} 15. ^{{Cite canlaw|short title = Loi constituant en corporation l'Institut de gestion industrielle et commerciale|abbr = S.Q.|year = 1941|chapter = 95|link = https://www.bibliotheque.assnat.qc.ca/DepotNumerique_v2/AffichageFichier.aspx?idf=119244}}{{fr icon}} 16. ^{{Cite canlaw|short title = The Society of Industrial Accountants of Ontario Act, 1967|abbr = S.O.|year = 1967|chapter = 129|link = https://archive.org/stream/statutesofprovin1967onta#page/548/mode/2up}} 17. ^1 {{Cite web|title = The CMA Competency Map |url = http://www.cma-canada.org/index.cfm/ci_id/19412/la_id/1/document/1/re_id/0 |accessdate = 2011-11-09}} 18. ^{{Cite web|title = CMA Entrance Examination |url = http://www.cma-canada.org/index.cfm/ci_id/4122/la_id/1/document/1/re_id/0 |accessdate = 2011-11-09}} 19. ^{{Cite web|title = CMA Canada Strategic Leadership Program |url = http://www.cma-canada.org/index.cfm/ci_id/4123/la_id/1/document/1/re_id/0 |accessdate = 2011-11-09}} 20. ^{{Cite web|title = The CMA Canada Accreditation Process |url = http://www.cma-canada.org/index.cfm/ci_id/4121/la_id/1/document/1/re_id/0 |accessdate = 2011-11-09}} 21. ^{{Cite web|title = The National Standard for Continuous Professional Learning and Development for certified Management Accountants |url = http://www.cma-canada.org/index.cfm/ci_id/5104/la_id/1/document/1/re_id/0 |accessdate = 2011-11-09}} Competencies, accreditation process and post-qualification developmentCMAs are expected to undergo specific training and practical experience to achieve specified competencies in the area of strategic management accounting, which are intended to prepare them for senior leadership roles in their organizations.[17] There are six functional competencies and four enabling competencies in that regard: Functional competencies
While candidates may come from a variety of backgrounds, the CMA career path is expected to progress in the following manner:[17]
CMA candidates (without advanced professional standing) must have obtained a university degree and have credits in a specified list of subjects, before they can write the CMA Entrance Examination.[18] Upon passing this stage, they then enter the Strategic Leadership Programme ("SLP"),[19] which has the following components:[20]
Successful passage of the above will result in the granting of the CMA designation. After attaining the designation, there are specified requirements for continuous professional learning and development that must be undertaken to remain in good standing.[21] Notable members{{Div col|colwidth=22em}}
See also
Notes{{notelist|3}}References{{reflist|3}}Further reading
6 : Accounting in Canada|Management accounting|Canadian accounting associations|Organizations established in 1920|1920 establishments in Canada|Member bodies of the International Federation of Accountants |
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