IntroductionOver the past decade, there has been a largely ongoing debate over whether the roles or expectations of management accountants have changed (Burns and Baldvinsdottir, 2007 ). Professional accounting bodies around the world have conducted research on the development of management accounting by surveying companies in their countries (Forsaith, D., Tilt, C. and Xydias, ML 2004). Before discussing it in depth, we must first define what are the basic functions of management accountants. In the past, management accountants were required to provide information. They functioned as support staff, providing timely and understandable information to business leaders with a certain quality. However, in recent days, according to the Chartered Institute of Management Accountants (CIMA), a chartered management accountant must perform the following functions, including "advising managers on the financial implications of projects, explaining the functional consequences of business decisions and formulating a commercial strategy”. (CIMA website)." Their role has evolved from serving internal clients to that of business partner (Siegel and Sorenson, 1999). Today, management accountants take on more responsibility for decision-making daily, strategic and short-term, meaning they are empowered and have a say within the team Management accountants will analyze the information and decide if and why this particular type of information is relevant to. the business plan, as well as suggestions for improving the quality of the decision.Arguments in favor of role changeThe most frequently cited factors of change in the literature are, the adoption of new tools and techniques likely to improve the accounting practices, ...... middle of paper ......o become a versatile business leader With increasing global competition in the accounting services industry, management accountants need to change themselves. themselves in order to adapt to the rapidly growing business world. Today, it is more important for accountants to develop their personal skills than their technical skills: management accountants need skills in communication, strategy, decision-making and adaptability. It seems that there is a need to place more emphasis on the management area than on the accounting area. As pointed out by Byrne and Pierce (2007), such a transition is not as simple as expected and, to fulfill this role, the management accountant must overcome considerable challenges and conflicts. Therefore, it cannot be said that the role of management accountants is not changing, but it is fair to say that the evolution of the role is happening slowly..