Neither are all stakeholders of equal importance to the organization, nor is their influence on the organization unchanged. In fact, the influence of single benefit group among the stakeholders on the organization is unbalanced and variable. And studying the development of management accounting, we can see that the unbalance and variation have great effect on the evolution of management accounting. This paper will discuss that effect from six aspects: the birth of management accounting, the evolution of performance evaluation, the birth of human resource accounting, the birth of target costing ,the evolution of the view of quality cost management, the birth and development of environmental managerial accounting.