The beginnings of Evolution management can be traced back to when man first began to live in groups. Strong men divided the people into groups based on their intelligence, physical, and mental qualities, according to history. The organisation of public life in ancient Greece, the organisation of the Roman Catholic Church, and the organisation of armed forces all show evidence of the employment of well-known management principles. Thus, management has been practised in some form or another in numerous regions of the world since the birth of civilisation. However, with the start of the Industrial Revolution, the situation changed dramatically. Industry's structure has become highly complicated. The development of a formal theory of management became critical at this point. The foundations of current management theory and practise were laid against this backdrop by the founders of modern management philosophy. The International Federation of Accountants (IFAC) (1998) provides a framework outlining the evolution of management accounting practises in order to encourage a better understanding of the changes in management accounting practises. This paradigm illustrates how management accounting has progressed via four distinct stages. Required: Discuss each of these four stages of evolution in terms of the "role, created" at each stage. main focus," and "tools