A questionnaire survey was used to collect the data. The samples of this research were manufacturing companies which selected by using convenience sampling. Convenience sampling is a non-probability sampling technique where subjects selected based on their convenient accessibility and proximity to the researcher. Convenience sampling involves collecting information from members of the population who are conveniently available to provide this information. (Sekaran, 2003). The subjects selected just because they are easiest to asses and they are willing to participate in this research. This sampling technique is fast, inexpensive, easy and the subjects are readily available. There are 2 respondents in this survey: Management accountant or individual who function as accountant in the organization and management accountant supervisor.