The
CMA Course application form is available for downloading here
The aim of this programme is to further develop skills of
analysis, evaluation and synthesis in the areas of cost and
management accounting for associate members and, in the
process, create an awareness of some current developments in
the profession. The programme can only be taken by a Graduate
or Associate member of the Institute.
The programme is not designed as one in which highly
structured methods and rules are applied to various topics in
order to find one "correct" solution or answer for
problems or issues. Rather, it is more a possibilities quest,
in which various controversial conceptual and practical issues
will be reviewed and analysed, with due recognition to the
reality of alternative value judgements. Given the history of
recent developments in the profession and business practices,
this approach to the study of the subject of management
accounting is considered feasible and warranted.
Furthermore, evidence is available that in managerial
accounting, procedures continue to evolve and develop. Much of
this dynamic activity is in response to changing business
practices and policies and the complexity of modern firms.
The CMA Programme will most likely be available only via a
Recognised Provider Institution. However, it is the desire of
the Institute to encourage accredited universities to provide
advanced-level managerial accounting courses in their Masters
degrees. Such courses, if and when available, will be
appropriately accredited by the Institute.
The stated aim of the Institute is to obtain university
recognition of its education programmes in terms of quality of
content and of delivery. The CMA programme is therefore
designed to be equivalent to 4 subjects at the first-year
graduate level of most Universities in Australia.
Therefore, each subject in the CMA programme will have a
coursework component (of one university graduate-subject
equivalence) and a research component (again, of one
university graduate-subject equivalence). The research
components of the two CMA subjects may however be combined,
and if so, will be equivalent to two university
graduate-subjects.
All Recognised Provider Institutions of the ICMA must
ensure that both the coursework and research components of the
CMA programme subjects must each be equivalent to 39 hours of
full-time classroom contact in order to be equated to a
university subject. This equivalency may be obtained via
classroom, seminar, distance education or multi-media
educational modes, or a combination of such.
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