The GMAT does not measure business knowledge or skill, nor does it measure intelligence. According to the test owning company, the Graduate Management Admission Council , the GMAT assesses analytical writing and problem-solving abilities, while also addressing data sufficiency, logic, and critical reasoning skills that it believes to be vital to real-world business and management success. Business schools use the test as a criterion for admission into a wide range of graduate management programs, including MBA, Master of Accountancy, and Master of Finance programs.