Global Management Accounting Principles: The art of thinking and doing

Financial Management (FM) magazine

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1y ago 16:19

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This episode of the FM podcast focuses on the newly updated Global Management Accounting Principles (GMAPs). The principles, first released nearly 10 years ago, provide a framework for management accountants. The most recent version updates that framework to reflect new business realities. David Hackett, an AICPA & CIMA technical manager, looks back at the previous version of the GMAPs and explains some of the key updates.

The GMAPs, scheduled to be featured in detail at a session Wednesday at AICPA & CIMA ENGAGE 2023, are designed to lead management accountants and their organisations to better decision-making.

What you’ll learn from this episode:

· An explanation of the GMAPs.

· A timeline of the most recent update to the GMAPs and some of the changes that spurred the update.

· Some of the external factors leading to a need for more agility, according to Hackett.

· How a management accountant can use the GMAPs to solve problems.

· The GMAPs’ application to wider business and not just finance.

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