Internet Exercise #2 The website of the Institute of Management Accountants IMA at http://www.imanet.org/ includes information about scholarships and awards for students.. Search the sit
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MANAGERIAL ACCOUNTING 14th Edition
by GARRISON NOREEN BREWER
CHAPTER 1 Internet Exercise #1
As you know, financial accounting differs in many ways from managerial accounting
The website of the Institute of Management Accountants (IMA) at http://www.imanet.org/
provides an overview of the Certified Management Accountant (CMA) designation (See the
CMA Certification link on the home page.)
The website of the American Institute of Public Accountants (AICPA) at
http://www.aicpa.org provides an overview of the Certified Public Accountant (CPA)
designation (Access the overview at
http://www.aicpa.org/BECOMEACPA/Pages/BecomeaCPA.aspx.)
Review the information provided on these two websites Then, write a brief paper (3 - 5
paragraphs) that:
Compares and contrasts these two professional designations (that is, the CMA and CPA)
Identifies the professional designation(s) (that is, the CMA, CPA, or both) that involves obtaining a license from the state in which the accountant practices
Lists and briefly describes other certifications discussed on the AICPA and IMA sites
Solution
Both the CPA and CMA entail education, professional experience, and examination
requirements However, the CPA is related specifically to the independent practice of public accounting, while the CMA is focused on the accountant working for a company in the managerial accounting area
The CPA must obtain the certification as well as a license to practice from the state in which the CPA wants to pursue independent public accounting practice The CMA does not involve state licensure
The AICPA offers other certifications, including a newly developed global certification, and several specialized programs
The IMA also offers the CFM, which stands for Certified Financial Manager
Internet Exercise #2
The website of the Institute of Management Accountants (IMA) at http://www.imanet.org/
includes information about scholarships and awards for students Search the site (see search box
at the top-left) and locate the information about the scholarships and awards that are sponsored
by the IMA Briefly describe the various scholarships that are sponsored
Solution
The IMA website includes the following information about scholarships and awards for students
as follows:
Scholarships
(http://www.imanet.org/ima_membership/membership_categories/student_members.aspx)
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o IMA student members may be eligible for a scholarship for student members to attend the IMA Annual Conference & Exposition
o IMA sponsors a variety of scholarships to help offset the high cost of education: IMA Memorial Education Fund Scholarships, Stuart Cameron and Margaret McLeod
Memorial Scholarship, and Rolf S Jaehnigen Family Scholarship
o IMA’s Foundation for Applied Research offers a research grant program for doctoral students who are pursuing research in the area of management accounting
Awards (http://www.imanet.org/groups_and_networking/councils_chapters.aspx)
o Each year, the students and their chapters vie for various awards including the National Student Case Competition, Awards of Excellence, Outstanding Student Chapter, Student Manuscript Award, and the Clark Johnson Achievement Award
Internet Exercise #3
Perform an Internet search using the term, lean production, or the term, lean thinking, and locate
an article (less than one year old) from the results of your search (Make sure that you do not select an instructor’s lecture notes or a class assignment from the results of your search.) After reading the article, write a brief paper (3 – 5 paragraphs) that summarizes and comments on the article (Your paper should provide the appropriate citation(s) If necessary, you may wish to refer to the following website, which includes information about citations:
http://www.cod.edu/library/research/citenet.htm.)
Solution
The article chosen by the student will determine the appropriate answer to this assignment The instructor should grade the papers based on the student’s fulfillment of the requirements, with particular attention to their summary and/or critique of the article, the student’s proper citation of the article chosen, and compliance with the general length guideline provided (that is, 3 – 5 paragraphs)
Internet Exercise #4
Perform an Internet search using the term, Theory of Constraints, and locate an article (less than one year old) from the results of your search (Make sure that you do not select an instructor’s lecture notes or a class assignment from the results of your search.) After reading the article, write a brief paper (3 – 5 paragraphs) that summarizes and comments on the article (Your paper should provide the appropriate citation(s) If necessary, you may wish to refer to the following website, which includes information about citations:
http://www.cod.edu/library/research/citenet.htm.)
Solution
The article chosen by the student will determine the appropriate answer to this assignment The instructor should grade the papers based on the student’s fulfillment of the requirements, with particular attention to their summary and/or critique of the article, the student’s proper citation of the article chosen, and compliance with the general length guideline provided (that is, 3 – 5 paragraphs)
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