Management Accountants are seen as the "value-creators" amongst the accountants. They are much more interested in forward looking and taking decisions that will affect the future of the organization, than in the historical recording and compliance (scorekeeping) aspects of the profession. Management accounting knowledge and experience can therefore be obtained from varied fields and functions within an organization, such as data analytics, information management, treasury, strategic auditing, governance, marketing, valuation, pricing, and logistics, and other business areas. The Institute of Certified Management Accountants is committed to excellence in financial governance. We make a positive impact on society and the economy through strategic financial education, management accounting development and advocacy. The ICMA offers seven levels of membership with differing education and experience requirements: Post-graduate level CMA - Certified Management Accountant Graduate level AMA - Associate Management Accountant GMA - Graduate Management Accountant Technical level CAT - Certified Accounting Technician RBA - Registered Business Accountant RCA - Registered Cost Accountant