Global Management Accounting Principles

Global Management Accounting Principles

Quality decision making has never been more important – or more difficult. Innovations and innovators daily disrupt the status quo. The volume and velocity of unstructured data is increasing complexity.

The Global Management Accounting Principles© were created for this era of business. They reflect the perspective of CEOs, CFOs, academics, regulators, government bodies and other professionals in 20 countries across five continents. This included a 90-day public consultation in which more than 400 people participated. Public as well as private sector representation has been included so that the Principles have universal applicability.

The purpose of the Principles

The purpose of the Principles is to improve decision-making in organisations through the provision of high quality management information. They further support you in benchmarking your organisation against best practice.

The four principles are:


Learn more about the Principles

Read more about each principle:

View the summary and the full Global Management Accounting Principles framework (available in different languages).

Watch this video for a brief introduction and overview of the Global Management Accounting Principles.


Watch additional videos with expert Naomi Smith, FCMA, CGMA as she navigates you through the Global Management Accounting Principles and illustrates through case studies how to use them in practice.