The Institute of Management Accountants (IMA) is the largest educational, nonprofit association in the world devoted exclusively to management accounting, finance, and information management. It was founded in 1919 in Buffalo, New York, as the National Association of Cost Accountants by a group of businesspeople to expand the knowledge and professionalism of people specifically interested in cost accounting.

Subsequently its name was changed to the National Association of Accountants and then in 1991 to the current name. These changes were made to reflect its broadened mission to disseminate the latest knowledge in accounting and finance to all those professionals employed in public and private companies as well as governmental and educational organizations. In its statement of mission, the IMA states that it will "provide to members personal and professional development opportunities through education, association with business professionals, and certification in management accounting and financial...