Universities/Colleges That Supply the Most Certified Management Accountants (CMA)

Article excerpt

THIS COLUMN HAS PERIODICALLY REPORTED THE 20 universities/colleges that have supplied the highest number of successful Certified Management Accountant candidates. The first report, in the January 1998 issue of Management Accounting, identified the educational institutions that graduated the most CMA exam completers on the December 1995 exam and the most completers from 1991 through 1995 (school identification wasn't available prior to 1991). The second report was in the March 2000 issue of Strategic Finance and identified the universities/colleges with the most completers on the June 1997 exam and the most completers from inception in 1972 through June 1997, reflecting updates to pre-1991 records submitted after the first column was published.

Now we update the information through December 1999. Because the CMA exam format was changed from being offered semiannually in June and December to being offered on demand (at Sylvan Learning Centers worldwide), there is no comparison by a specific exam as in the past reports. Table 1 compares the summary of exam completers from July 1997 through December 1999 with the December 1995 and the June 1997 exam rankings.

Notice that the top 20 universities in the July 1997 through December 1999 study included 13 schools from the June 1997 study and nine schools from the December 1995 study.

Table 2 shows a more stable comparison of universities/colleges that supply successful CMA candidates. This report is based on a cumulative summary of successful CMA candidates as of December 1999 compared with the cumulative summary as of December 1995 and June 1997. Again the cumulative data through December 1999 includes updates to records submitted after the first two column reports.

Notice that the top 20 institutions in the December 1999 study included 18 universities/colleges from the June 1997 study and 17 universities/colleges from the December 1995 study. …