Baldvinsdottir et.al. (2009) described the role of a management accountant in an organization management accountants felt differ to the non-financial managers because other managers did not fully understand and how to use the financial information. The financial data usually were held in accounting system department. At that period, management accountants feel that they have to educate their non-financial managers in using the accounting information. In the nineties, the financial data are available in all levels of business. Management accountants worked together with other managers to find out the best for the company. Management accountants were no longer distinguish themselves from the non-financial managers. They consider themselves as the member of management team. In the naughtiest, the rapid changes in Information Technology made information are available throughout organization. Management accountants should be partners with other managers. They should work together hand in hand in achieving corporate business strategies. Sometimes, it is rare to find an individual within organization with the title as “management accountant”, but there is always an individual who do the management accountant functions Tarigan and Kunto (2008) mentioned that a management accountant can be an actor if he or she concern in strategy level or provide information to top-level manager in doing strategic decision planning and decision making.