Final answer:
The Institute of Management Accountants issues the Certified Management Accountant (CMA) certification, which is a globally recognized credential for management accounting and financial management professionals.
Step-by-step explanation:
The Institute of Management Accountants (IMA) issues the Certified Management Accountant (CMA) certification. This certification is aimed at accounting and finance professionals who perform financial analysis, budgeting, strategic assessment, and other management accounting functions. The CMA certification signifies that the individual has a high level of expertise in management accounting and financial management, and it is globally recognized. To earn the CMA, candidates must pass a rigorous exam, meet educational requirements, and have relevant work experience.