Summary
Summary CIMA BA2 Mindmaps - Chapters 1-14
- Institution
- Chartered Institute Of Management Accountants
CIMA BA2 Mindmaps - Chapters 1-14
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BA 2 - MindmapsChapter 1-14
,The context of management
accounting
Chapter one
, The management accountant Financial accounting definition
(CIMA) Management accounting
• Implementing and definition (CIMA)
Roles of a maintaining controls
professional • Providing support Key differences between financial and
accountant • Risk management management accounting
according to IFAC • Setting ethical practices
1. Usage Global management accoun
2. Information type used principles by CIMA and AIC
The positioning of Dedicated business partner 3. Requirement
management 4. Area of concern
Shared Service Centers SSC 5. Governed by
accounting within
the organisation Influence Relevance Trust
Business Process Outsourcing BPO
Chartered Institute of Management
Accountants CIMA The context of
Management informatio
management accounting
CIMA code of
ethics
• Integrity
• Objectivity Characteristics of good
• Professional information
Purpose of management accounting
competence and due
care Information for different levels Requirem
• Confidentiality of management
• Professional behavior Accurate
Complete
Decision Cost beneficial
Planning Controlling Understandable
making Strategic
Relevant
Authoritative level Commercial
Timely Tactical level organisations
Easy to use
Operational level
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