Sources of Education for Certified Management Accountants (CMAs)

By Barber, Robert L.; Brackner, James W. | Strategic Finance, March 2000 | Go to article overview

Sources of Education for Certified Management Accountants (CMAs)


Barber, Robert L., Brackner, James W., Strategic Finance


IN JANUARY 1998, THIS COLUMN REPORTED ON OUR first study examining whether certain educational institutions could be considered to be "leading the field" in the education of Certified Management Accountants. That study, based on analysis of the completers of the December 1995 CMA examination and ICMA's records of completers from 1991 through 1995, identified the institutions that had historically generated the most completers of the CMA examination and the most completers of the December 1995 examination.

Now we're updating our previous study to include an analysis of the completers of the June 1997 CMA examination and all completers with an educational institution in their record. At least partially as a result of updates submitted by CMAs after the previous study, the historical files we used for this update included nearly twice as many CMAs as the previous study.

Tables 1 and 2 show the results of the current study with the repeating institutions' rank in the 1995 study shown in parentheses. With the exception of some minor shuffling, the historical top 10 institutions remain the same. In the second 10, there was also some minor shuffling, but the University of Northern Iowa jumped dramatically from 15 to 11, and there are three newcomers to the list.

Table 2 shows that the University of Wisconsin-Madison continued to lead all institutions in the preparation of completers in June 1997. Table 2 also shows many newcomers to the list. If the performance of the newcomers has been sustained in 1998 and 1999, it's likely there will be considerable change in the historical rankings in the next update.

As reported in the previous column on this subject, ICMA's files don't record all CMA holders' educational references. Those who received the CMA designation prior to the installation of ICMA's new database in 1991 may not have their educational reference recorded. ICMA is eager to update its database for holders of older certificates.

If you received the CMA designation prior to 1992 and would like to ensure that your college or university receives credit for your education in future updates of this study, please send your educational information, including your name, Social Security Number, IMA Member Number, and name of college/university and location by mail to: ICMA, CMA/CFM Data Update, 10 Paragon Drive, Montvale, NJ 07645 or fax: (201) 573-8438.

Robert L. Barber, DHA, CMA, FHFMA, is the director of contract performance management for Carolinas HealthCare System, Charlotte, N. …

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