There are three stages Tmrahlt where management accounting can be summarized in the following points:
1. Development of Italian priest Loja Batchelio theory of double-entry in the century 14 century and thus emerged of accounting.
2. Appeared aware of the review for the emergence of the need to prepare financial statements to assist in decision-making as well as state intervention in business activity.
3. At the end of the century (19) and the beginning of the century (20) and with the occurrence of the Industrial Revolution appeared aware of cost accounting, with the development of management and increase their problems and their need for data and information to assist in the rationalization of its back knowledge management accounting.