• Candidate attributes;
  • CMA examination;
  • Cognitive skills;
  • Performance


A university degree or equivalent is one of the criteria for eligibility to write the entrance examination for qualification as a certified management accountant (CMA). This study assessed various attributes, including exposure to liberal or general education, that candidates acquired during their university studies and examined the impact of these attributes on candidates' performance in the examination. The data included academic transcripts of 270 candidates who wrote the examination. Results indicated a positive, statistically significant correlation between the examination score and the candidate's exposure to liberal or general education, credit hours passed in accounting, grade point average in accounting, and grade point average in the overall course work. Credit hours failed in accounting showed a negative correlation. These findings are relevant to accounting educators, student counsellors, students, and the accountancy profession in general.