Date of Award


Document Type




First Advisor

Wede Knuckles

Second Advisor

Jim Wallace

Third Advisor

Stacy Dawson


The Certified Public Accountant and Certified Management Accountant programs are just two of many programs that have been established since the development of accounting societies in 1854. These programs have a common goal of helping accountants improve themselves, but they have different purposes in the actual field of accounting.

The purpose of this study is to detail the histories, differences, and qualifications of Certified Public Accountants and Certified Management Accountants. The information provided will give an in-depth view of both certifications. It will also give the answers to these questions:

  1. What are the histories of both Certified Public and Management Accountants?
  2. What are the requirements needed to become a Certified Public or Management Accountant?
  3. What are the professional ethics for both certifications?
  4. What are the job descriptions for both certifications?
  5. What are the differences between the two certifications? This study will also give the reasons Certified Public Accountants and Certified Management Accountants are important to the accounting profession.