CIMA is geared around administration accounting and interpreting financial information to make strategic decisions. ACCA looks more specifically at taxation, audit, and working in practice as opposed to operations of a business. CIMA qualification is a program designed for people who work in the industry rather than the method.
CIMA s geared toward management accounting and interpreting financial information to make strategic decisions. It is more about accounting and reporting, where CIMA focuses on operations, management, and management accounting, while ACCA does not do this. ACCA looks at external audit and advanced taxation.