The Institute of Management Accountants (IMA) is a professional organization dedicated to advancing the management accounting profession. Founded in 1919, it provides resources, education, and certification for management accountants, helping them enhance their skills and knowledge in financial management and strategic decision-making. The IMA offers the Certified Management Accountant (CMA) certification, which is recognized globally. This certification signifies expertise in financial planning, analysis, control, and decision support. The organization also promotes ethical practices and professional development through various programs, networking opportunities, and publications for its members.