THE PROFESSIONAL DEVELOPMENT OF THE CERTIFIED MANAGEMENT ACCOUNTANT.

摘要

This study relates to a basic question of how Certified Management Accountants (CMAs) maintain their professional competency. The basic assumptions are that in accounting, as in other professions, there is a knowledge flow process and that there are members of the profession who help facilitate this process. These individuals were identified by definition and collectively called the criterion CMAs.;Eight hypotheses were investigated using data gathered through a mail questionnaire set to the criterion CMAs and a sample of the general CMAs in the United States. Statistically significant differences were found between the responses of the two groups of CMAs in each of the three research areas.;The criterion CMAs differ significantly from the general CMAs in the following ways: they (a) have a greater need for status; (b) use professional meetings and conventions more; (c) evaluate their overall professional continuing education more positively; (d) read more accounting journals; and (e) find more educational value in journal reading.;The National Association of Accountants emerged as the predominant professional accounting organization to which the Certified Management Accountants look for professional development activities.;The intent is to explore if and how the criterion CMAs differ from their colleagues (the general CMAs) in (1) how selected motivational factors affected their participation in professional development activities; (2) their participation in and evaluation of continuing education; and (3) their use and evaluation of specific continuing education media.