The Institute of Management Accountants (IMA), formerly known as the National Association of Cost Accountants (NACA), is a professional organization of accountants. IMA was founded in 1919 in Buffalo, New York as the National Association of Cost Accountants, later changing its name to IMA in 1957. It has its headquarters in Montvale, New Jersey, United States, and regional offices in Americas, Asia/Pacific, Europe, and Middle East/India. In 1969, it formed the management accounting practices committee that was entrusted with the task of promoting management accounting as a core area of study in line with IMA views. It had 12 members from several accounting bodies like FASB and other prominent accounting regulatory groups. The representatives of the MAP were recognized for their expertise in accounting. The committee later merged with Foundation for applied research, forming the MAC/FAR committee. More information...

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