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Global Management Accounting Principles 


Today’s businesses face rapid economic, technological and social changes.  As organisations struggle to manage volatility and uncertainty, they need support to make better decisions faster. That’s why management accounting is more relevant than ever. Management accountants join the disciplines of finance and strategy to help businesses make better decisions.

Driven by marketplace research, including interviews with employers around the globe, we held a consultation between February and May 2014 to create a pioneering set of Global Management Accounting Principles©. Their intention is to enable businesses and organisations across the world to have the very best MA systems in place.

The principles provide a framework against which CFOs, their senior finance professionals, and non-executive directors with strategic and financial oversight can benchmark their management accounting practices and processes and identify where improvements are desirable. They set forth the fundamental values, qualities, norms and features that represent best practice in the profession.  

Next steps

The consultation period is now closed. The Global Management Accounting Principles will be launched in October 2014.


Lyndall Brown

Hi David,

You will need to indicate CGMA as your CIMA status in order to download the consultation document, but please feel free to include your FCMA status in your comments via email.

Lyndall Brown

Digital Content Producer @ CIMA

Mar 14, 2014 1:40 PM

I am disappointed that I still cannot register my comments with my FCMA qualification as my CIMA status

Mar 7, 2014 5:13 AM
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