The Institute of Cost Accountants of India
(Statutory body under an Act of Parliament)
PERSPECTIVE OF 'THE DIRECTORATE OF ADVANCED STUDIES' & ITS FUNCTIONING
The Directorate of Advanced Studies will design, develop and deliver advanced courses in the areas of Management Accounting at the proficiency level (Level-III)..
CIMA has defined Management accounting as “the practical science of value creation within organizations in both the private and public sectors”. It combines accounting, finance and management with the leading edge techniques needed to achieve high level of performance of enterprises. Management accounting cuts across all the functional areas and also covers top management functions. Therefore, the Directorate shall design, develop and deliver advanced courses in all the areas that are of interest to Management Accountants.
The Directorate will also take up research in the area of Management Accounting.
Advanced courses will be designed for up-gradation of existing knowledge and skills and for acquiring new knowledge and skills. The courses shall aim to prepare practicing members to take up new areas of practice and for members in industry to shoulder higher responsibilities.
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