Management accounting is an important part of accounting information systems in central banks. It specializes in support making correct and appropriate decisions for the bank that help achieve its goals. With the development of technology, increased competition and rapid economic fluctuations that necessitated the provision of faster and more accurate information for the purposes of control, planning, performance evaluation and decision-making, management accounting techniques began to transform from the traditional method to the modern approach. Management accounting in the past was of little importance, but with the emergence of artificial intelligence, the role of management accounting began to emerge from what this technology plays with management accounting in extracting meaningful value from the infrastructure of big data and the capabilities of analyzing this huge amount of data and extracting information useful in decision-making. The development in management accounting is a response to the management's need for the necessary information, in addition to solving the problems facing central banks. Therefore, it can be said that management accounting is an integrated information system that is concerned with the data and information necessary for management.