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CIMA Management accountant gateway route

CIMA Management accountant gateway route

CIMA Management accountant gateway route

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing support and training for members.

CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with more than 227,000 members and students in 179 countries.[1] CIMA is also a member of the International Federation of Accountants.

CIMA Management accountant gateway route

Fundamental level

This requires a basic understanding of the business structures, operations and financial performance and includes responsibility for implementing and achieving results through own actions rather than through others.

  • Introduced at CIMA Certificate in Business Accounting (2017 syllabus)
  • Applies to Operational level of the CIMA Professional Qualification

Intermediate level 

This requires a moderate understanding of the business operations and measurements including responsibility for monitoring the implementation of strategy. This has limited or informal responsibility for colleagues/and or needs to consider broader approaches or consequences.

Applies to Management level of the CIMA Professional Qualification.

Advanced level

This required strong understanding of the organisations environment, current strategic position and direction, with strong analytical skills and the ability to advise on strategic options for the business.  This includes formal responsibility for colleagues and their actions, and that that their decisions have a wider impact.

Applies to Strategic level of the CIMA Professional Qualification.

Expert level

This requires expert knowledge to develop strategic vision and provide unique insight to the overall direction and success of the organisation.  This level requires formal responsibility for business areas and actions and decisions taken at this level have a high level of strategic impact.

Those operating at Expert level are likely to be CGMAs in very senior roles and would be keeping their skills up to date through CPD.

CIMA Management accountant gateway route

A framework for success

We carried out comprehensive research with finance professionals and employers around the world to develop the CGMA Competency Framework. Our research revealed that while producing good accounting information is essential, today’s and tomorrow’s finance professionals need to be able to apply financial disciplines in managing a business. Having the technical skills relevant to each area is not enough. These skills have to be integrated and applied in the context of an organisation’s business, with finance professionals working alongside or leading others from different departments.

In addition to accounting and analytical skills, finance professionals must also have an understanding of the organisation, its business model, its strategic context and its competitive position. They also need the people and leadership skills necessary to ensure that they apply their expertise effectively, whether it be in the form of supplying management with accounts, information, analysis or insights.

The CGMA Competency Framework is very much the engine of change that has helped us to understand the knowledge and skills the business world needs from business and finance professionals.

As a result, both the CIMA Certificate in Business Accountingand CIMA Professional Qualification are underpinned by the framework, allowing CIMA to assess students’ skills and knowledge as they progress through the qualification, while allowing CIMA students and members to demonstrate their employability and the breadth of skills and knowledge gained to employers.

After completing the CIMA Professional Qualification, as a requirement of membership, students will need to submit their practical experience for assessment. Successful applications will result in the awarding of CIMA membership and the CGMA designation and demonstrate that they have successfully developed skills and knowledge, defined by the framework and applied in their professional lives.

The framework then becomes a powerful tool for members to use in identifying any gaps in their technical, business, personal and leadership skills. Through CPD, members are then able to select the most appropriate activities to address these gaps.

CIMA Management accountant gateway route

There are four steps you should work through.

Step 1

How do you learn? First you need to be aware of your style of learning. The BPP Learning Media Learning to Learn Accountancy book commits a chapter to this self-discovery. What types of intelligence do you display when learning? You might be advised to brush up on certain study skills before launching into this Study Text. BPP Learning Media’s Learning to Learn Accountancy book helps you to identify what intelligences you show more strongly and then details how you can tailor your study process to your preferences. It also includes handy hints on how to develop intelligences you exhibit less strongly, but which might be needed as you study accountancy. Are you a theorist or are you more practical? If you would rather get to grips with a theory before trying to apply it in practice, you should follow the study sequence on page (viii). If the reverse is true (you like to know why you are learning theory before you do so), you might be advised to flick through Study Text chapters and look at examples, case studies and questions (Steps 8, 9 and 10 in the suggested study sequence) before reading through the detailed theory.

Step 2

How much time do you have? Work out the time you have available per week, given the following. • The standard you have set yourself • The time you need to set aside later for work on the Practice & Revision Kit and Passcards • The other exam(s) you are sitting • Very importantly, practical matters such as work, travel, exercise, sleep and social life Hours Note your time available in box A. A viii Introduction

Step 3

Allocate your time

• Take the time you have available per week for this Study Text shown in box A, multiply it by the number of weeks available and insert the result in box B.

• Divide the figure in box B by the number of chapters in this text and insert the result in box C.

Step 4

Implement Set about studying each chapter in the time shown in box C, following the key study steps in the order suggested by your particular learning style. This is your personal Study Plan. You should try and combine it with the study sequence outlined below. You may want to modify the sequence a little (as has been suggested above) to adapt it to your personal style. BPP Learning Media’s Learning to Learn Accountancy gives further guidance on developing a study plan, and deciding where and when to study.

CIMA Management accountant gateway route

Recommended read 

CIMA Management accountant gateway route

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