Aligning Academic Courses with the 2015 CMA Exam

Management Accounting Quarterly, Vol. 17, No. 2, Winter 2016

20 Pages Posted: 28 Sep 2016

See all articles by Lori Fuller

Lori Fuller

West Chester University of Pennsylvania

Joseph M. Hargadon

Widener University

Raef A. Lawson

Institute of Management Accountants

Date Written: September 27, 2016


Effective January 1, 2015, the content of the CMA® (Certified Management Accountant) program was revised to increase its overall rigor and the relevance of the CMA for accountants and financial professionals in business. In a previous article (“The CMA Examination: How Well Does It Align with Typical Undergraduate and Graduate Business Programs?” Management Accounting Quarterly, Fall 2011), we presented a curriculum mapping that illustrates the alignment between content areas tested on the CMA examination and the content areas included in typical: • Undergraduate accounting degree programs, • Undergraduate finance degree programs, • Master of Accountancy (MAcc) degree programs, and • Master of Business Administration (MBA) degree programs.

In this article we update the mappings to take into consideration changes in the CMA exam. These curriculum mappings will help educators (professors, department heads, and deans) understand and recommend the CMA program to undergraduate and graduate business students. Additionally, they provide undergraduate students in accounting or finance degree programs and graduate students in MAcc or MBA programs with the information they need to prepare for the CMA examination. Because students can take the CMA examination prior to earning their bachelor’s degree, we provide a guide for helping them plan their coursework, including selecting electives, to improve and streamline their preparation for the CMA examination and increase their chances of success.

Keywords: CMA, Curriculum Mapping, Professional Certification, Certified Management Accountant, Management Accounting

Suggested Citation

Fuller, Lori and Hargadon, Joseph M. and Lawson, Raef A., Aligning Academic Courses with the 2015 CMA Exam (September 27, 2016). Management Accounting Quarterly, Vol. 17, No. 2, Winter 2016. Available at SSRN:

Lori Fuller

West Chester University of Pennsylvania ( email )

West Chester, PA 19383
United States

Joseph M. Hargadon

Widener University ( email )

3800 Vartan Way
PO Box 69381
Harrisburg, PA 17106-9381
United States

Raef A. Lawson (Contact Author)

Institute of Management Accountants ( email )

10 Paragon Drive
Montvale, NJ 07645-1760
United States
2014741532 (Phone)
2014741603 (Fax)

Register to save articles to
your library


Paper statistics

Abstract Views
PlumX Metrics