About the Author

IMA (Montvale, NJ) is the worldwide association for accountants and financial professionals working in business. The organization was founded in 1919 as the National Association of Cost Accountants (NACA) to promote knowledge and professionalism among cost accountants and foster a wider understanding of the role of cost accounting in management. Today the IMA is a worldwide organization with over 60,000 members, working to provide a forum for research, practice development, education, knowledge sharing, and the advocacy of the highest ethical and best business practices in management accounting and finance.