What question did this study set out to answer?

This paper explores the perception and recognition of the Certified Management Accounting examination and its comparison to the Certified Public Accountancy examination.

June 15, 2026

The CMA: Past, Present and Future.

Key Points

This paper explores the perception and recognition of the Certified Management Accounting examination and its comparison to the Certified Public Accountancy examination.
Discussion of the historical context of the CMA examination
Comparison of the CMA with the CPA examination
Analysis of the role of universities in shaping perception of CMA
CMA lacks the same level of prestige as CPA
Universities play a pivotal role in the recognition of CMA
A need for increased recognition and support for the CMA examination is identified.

Abstract

Abstract Focuses on the Certified Management Accounting (CMA) examination. Perception of MCA; Reasons behind the lack of prestige; `Green man from Mars' concept; Role of universities; Comparison with the Certified Public Accountancy examination; Need for the increase in the recognition of CMA.

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