Abstract Capital and the existence of investment institutions that play an important role in the formation, growth, and success of start-up businesses are one of the important factors affecting the ecosystem of these businesses. In order for start-up businesses to grow and successfully enter the market, it is necessary to employ a suitable profitability model in light of the significance of urban economic development. By gathering financial and operational data, profit management is a measurement system that can direct management actions. Managers of businesses need to have access to the information they need about how revenues, costs, and the risk of losing performance are changing. Have authority In this regard, management accounting information is used to make decisions about budgeting, product design, pricing, and providing customers with the goods and services they require. The purpose of management accounting is defined in the current study. The evolution and development of this idea, management accounting methods, and indicators in businesses have been discussed. And furthermore the effect of arising software engineering and IT innovation in the improvement of the executives bookkeeping has been investigated and examined.