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Professor Zhi Jun Lin

Honorary President‭ (‬Greater China‭ - ‬Academia‭), ‬CMA Australia

Vice President, Macau University of Science and Technology (MUST)


Former Dean of School of Business at MUST

Management Accounting Knowledge Helps Elevate Career Prospect

Accounting has always been a popular profession. According to government statistics, by 2022, Hong Kong will need around 33,000 accounting and auditing professionals, this shows the trend of demand for management accounting professionals who specialize on strategic business analysis.

Financial Accounting VS Management Accounting

There are clear differences between generalist accountants (who mainly practice financial accounting and auditing) and management accountants.  While the former stresses on financial reports and auditing, the latter emphasizes more on financial management and analysis. The professional knowledge of management accounting helps corporate managers to design policies and analysis for operation cost control. The ICMA courses are “condensed, focused, and practical”; it is especially suitable for management of various industries.


There are 18 subjects in the ICMA program. People holding a bachelor’s degree of accounting or business management, plus over 5 years’ relevant work experience can apply for exemption of up to 16 subjects. Then upon completion of the final 2 courses and passing an examination, students can apply for the qualification of Certified Management Accountants, the whole process can be taken in 6 months’ time. Those with over 10 years of experience as top management can apply for the CMA title by replacing the examination with a research paper.


The knowledge of accounting is a “MUST” for every top management, even for those who are not accountants this professional knowledge will apply in their daily work. The two mandatory courses of “Strategic Cost Analysis” and “Strategic Business Analysis” allow students to learn management and cost accounting, to understand modern corporate mode of cost management, and then apply this knowledge strategically to different departments and at every work process and for design of management accounting strategy.

Internationally Recognized Qualification for Workplace Newbies

Accounting is traditionally one of the most competitive industries in Hong Kong. The continuous rising of local accountant’s remuneration has attracted a lot of fresh graduates. Besides acquiring academic knowledge, it is equally important for students to keep abreast of the market trends and needs, students should equip themselves with soft skills, such as the skills in communication, teamwork, leadership etc. Acquiring CMA qualification will allow students a professional base to maintain their competitive edge, to learn social responsibility and business ethics, this will help students’ future career development and better application in their learning.

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