From IMA Salary Surveys 2011-2021*
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
How to Manage Yourself Main
| Professional Certification Main
The following tables includes IMA's Salary Calculators for the years 2010-2020. These calculations will give you a salary estimate, but note that salaries vary a great deal based on many variables not included in the table, e.g., geographic location, and the size of the employee's organization.
U.S. Salary Estimates Based on Salary Surveys | ||||
Calculation | 20189 | 201910 | 202011 | 2021 |
Base amount | $48,722 | $60,766 | $63,835 | |
For top level management, add | +50,462 | +62,732 | +64,786 | |
Senior-level management, add | +34,665 | +46,422 | +56,064 | |
Middle-level management, add | +15,758 | +12,736 | +22,587 | |
Add number of years in field multiplied by | N(968) | - | - | |
For an advanced degree, add | +16,050 | +13,691 | +15,490 | |
For a CMA, add | +15,788 | +19,031 | +13,151 | |
For a CPA, add | +10,447 | +12,812 | +16,990 | |
Estimated salary |
U.S. Salary Estimates Based on Salary Surveys | ||||
Calculation | 20145 | 20156 | 20167 | 20178 |
Base amount | $50,098 | $42,660 | $48,990 | $47,990 |
For top level management, add | +60,525 | +59,595 | +58,043 | +54,648 |
Senior-level management, add | +43,539 | +39,191 | +35,855 | +35,416 |
Middle-level management, add | +21,804 | +22,089 | +15,086 | +15,441 |
Add number of years in field multiplied by | N(579) | N(979) | N(905) | N(1,086) |
For an advanced degree, add | +16,891 | +20,102 | 14,509 | +9,990 |
For a CMA, add | +15,617 | +21,919 | 15,308 | +18,442 |
For a CPA, add | +12,399 | +5,907 | 14,509 | +11,279 |
Estimated salary |
U.S. Salary Estimates Based on Salary Surveys | ||||
Calculation | 20101 | 20112 | 20123 | 20134 |
Base amount | $75,469 | $75,807 | $75,538 | $75,879 |
For top level management, add | +36,320 | +28,000 | +33,380 | +48,471 |
Senior-level management, add | - | - | +13,845 | +26,516 |
Middle-level management, add | - | - | - | - |
For entry level management, subtract | -27,777 | -25,995 | -26,394 | -22,137 |
Add number of years in field multiplied by | N(717) | N(700) | N(803) | N(7) |
For an advanced degree, add | +11,028 | +13,873 | +6,247 | +14,662 |
For a CMA, add | +12,971 | +11,126 | 11,268 | +19,992 |
For a CPA, add | +7,239 | +10,193 | 13,370 | +15,837 |
Estimated salary |
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1 Schiffel, L., K. A. Smith and D. L. Schroeder. 2011. IMA 2010 salary survey: How's that recovery workin' for you? Strategic Finance (June): 26-46. (Summary).
2 Schiffel, L., D. L. Schroeder and K. A. Smith. 2012. 2011 Salary survey: What does this recovery feel like? Strategic Finance (June): 28-47.
3 Schiffel, L., D. L. Schroeder and K. A. Smith. 2013. IMA 2012 Salary survey: Leaning into the wind. Strategic Finance (June): 26-43.
4 Schiffel, L. and C. Wilder. 2014. IMA 2013 salary survey: Rainy days persist. Strategic Finance (June): 22-39.
5 Desroches, D. and R. Lawson. 2015. IMA's global salary survey. Strategic Finance (March): 22-31.
6 Krumwiede, K. 2016. IMA's global salary survey. Strategic Finance (March): 26-31.
7 Krumwiede, K. 2017. IMA's global salary survey. Strategic Finance (March): 28-39.
8 Charles, S. 2018. IMA's global salary survey. Strategic Finance (March): 28-39.
9 Charles, S. 2019. IMA's global salary survey. Strategic Finance (March): 28-39.
10 Charles, S. 2020. IMA's global salary survey. Strategic Finance (March): 28-37.
11 Charles, S. and K. Krumwiede. 2021. IMA's global salary survey. Strategic Finance (March): 28-37.
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Some previous salary surveys:
Schroeder, D. L., L. Schiffel and K. A. Smith. 2010. IMA salary survey. Strategic Finance (June): 20-39.
Schroeder, D. L. and K. E. Reichardt. 2009. IMA 2008 salary survey. Strategic Finance (June): 28-45, 71.
Reichardt, K. E. and D. L. Schroeder. 2008. IMA 2007 salary survey. Strategic Finance (June): 26-43.
Schroeder, D. L. and K. E. Reichardt. 2007. IMA 2006 salary survey. Strategic Finance (June): 22-38.
Reichardt, K. E. and D. L. Schroeder. 2006. 2005 salary survey. Strategic Finance (June): 34-50.
Schroeder, D. L. and K. E. Reichardt. 2005. 2004 salary survey. Strategic Finance (June): 28-43.
Reichardt, K. E. and D. L. Schroeder. 2004. IMA 2003 salary guide. Strategic Finance (June): 28-42.
Schroeder, D. L. and K. E. Reichardt. 2003. IMA 2002 salary guide. Strategic Finance (June): 26-40.
Reichardt, K. E. and D. L. Schroeder. 2002. The IMA 2001 salary guide. Strategic Finance (June): 24-37.
Schroeder, D. L. and K. E. Reichardt. 2001. IMA 2000 salary guide. Strategic Finance (June): 24-37.
Reichardt, K. E. and D. L. Schroeder. 2000. IMA 99 salary guide. Strategic Finance (June): 28-41.
Schroeder, D. L. and K. E. Reichardt. 1999. IMA 98 salary guide. Strategic Finance (June): 28-41.
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Related summaries:
Krippel, G. L. and S. Mitchell. 2011. What's your CMA worth? We show you how to estimate the lifetime value of the certification. Strategic Finance (November): 41-47. (Note).
Brausch, J. M. and D. Whitney. 2009. CMA: The quest for increasing value. Strategic Finance (December): 9-10, 12. (Beginning in the spring of 2010 the CMA exam will include only two four-hour exams, each consisting of 100 multiple choice questions and two 30-minute essay questions). (Summary).
Pappano, L. 2011. The master's as the new bachelor's: Call it credentials inflation. A four-year degree may not cut it anymore. The New York Times Education Life (July 24): 16-18. (Summary).
Simon, C. C. 2011. R.O.I.: Is graduate school worth the investment? The New York Times Education Life (July 24): 18-19. (Summary).
VanZante, N. R. 2010. IMA's professional certification program has changed. Management Accounting Quarterly (Summer): 48-51. (Summary).