For those who wish to focus on the management accounting and subsequently to progress towards a professional qualification with the Chartered Institute of Management Accountants (CIMA); where business management requires an in-depth knowledge and understanding of the financial implications of decision-making; and with recent growth in business, the demand for management accountants is on the increase, where business success relies upon key individuals with a detailed knowledge of the environment in which the business operates and the ability to forward plan and effectively manage risk.