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The provision of financial data and advice to a company for use in the organization and development of
its business.
MAJOR FUNCTION
Tailoring the application of the process to the organization so that the organization’s objectives, short-
term and long-term, are achieved effectively.
CONTROLLERSHIP
The Practice of the established science of control which is the process by which management assures
itself that the resources are procured and utilized according to plans in order to achieve the company’s
objectives.
REPORTING RELATIONSHIPS
• Practices Staff Authority, however it has line authority in its own department.
TREASURERSHIP
It is concerned with the acquisition, financing and management of assets of a business concern to
maximize the wealth of the firm for its owners.
TREASURER
Responsible for maintaining relationships with investors, banks, and other creditors
Has instituted a program to provide certifications for management accountants and financial
managers.
One of the Contributions of IMA is the development of standards of ethical conduct and
maintenance of an ethics hotline.
Developed a very useful ethical code called the Standards of Ethical Conduct for Practitioners
of Management Accounting and Financial Management.
Established in 1972 as the National Association of Accountants (NAA) Philippine Chapter, Inc.
Basic Objectives:
INTERNATIONAL CERTIFICATES
GROUPINGS
As a group, will you aim for a high score? Or will you be the source of other’s failure? Are you
generous and kind to lend a helping hand? Or Will you be the group who sacrifices for the sake of
others?