IntroductionIn a report produced by the Chartered Institute of Management Accountants (CIMA), conveyed a message that, under the influence of the financial crisis and the advanced development of information technology (IT), the remaining fundamental difference to distinguish a company lies in the decision-making function. This explains the tendency for management accountants (MAs) to transform into a more consultative role (Burns, Quinn, Warren, Oliveira, 2013), or to affirm the emergence of business partners. The business partner, a role that supports decision making with its analytical capabilities, has evolved from the traditional MA, usually stereotyped as a “bean counter” or “scorekeeper” (Friedman and Lyne, 2007). Some scholars have argued that the emergence of trading partners will change the role of the MA, but some have argued that the role of the MA has not changed much. The objective of this paper is to critically evaluate the evolving roles of management accountants. The cause of the change will be examined, followed by the evaluation of the changes and finally the future of management accountants will be discussed. Changing Business Environment When the business environment changes, the need and content of accounting information would change, thus affecting the nature of the change. MA role. There are two main factors that have changed the business environment: the financial crisis and the development of IT. The outbreak of the financial crisis changed the direction of most companies and reshaped the importance of management information. 'Never waste a crisis' (Henry, 2012) because it is 'an opportunity to do important things that you would otherwise avoid' (Emanuel, 2008). After the 8/09 financial crisis, global businesses therefore took the opportunity to reflect on their… half of the paper… which must be able to “simplify complex situations” (Coldbert, 2009). Therefore, regardless of the level of business partner an AG is pursuing, it must be able to communicate and incorporate management information in a simple way, making it easily understandable even to those outside the financial sector. Conclusion The role of the AG has undergone a radical change in recent decades, caused by the outbreak of the financial crisis and the progress of IT development, requiring MA to add value to management information. There is a hybrid role of the MA, i.e. that of becoming a business partner, but this does not mean that the traditional role of the MA is less important than the consultative role. The role has primarily changed from bean counting to management information consulting. With the development of the world, MA should continue to improve itself in pursuing the goal of most business, creating value.