The Chartered Institute of Management Accountants® (CIMA®), founded in 1919, is the world’s leading and largest professional body of management accountants.
In 2017, together with the American Institute of CPAs®, it formed the Association of International Certified Professional Accountants® (the Association) to serve the needs of public and management accountants worldwide.
This subject primarily covers the economic and operating context of business and how the factors of competition, the behaviour of financial markets and government economic policy can influence an organisation.
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