For the 2nd variable, the respondents were asked to state the perceive important of 13 management accounting tools/ techniques needed in performing their tasks. The result presented in table 2 indicate that the most important tools in all sample companies was budget. This tools was perceived as the most important tool for both medium and big-scale companies. This result is in line to Adelegan (2002), Nishimura (in Mahfar and Omar (2004). All the big-companies (100%) consider the budget as the most important management accounting tool. The top-three for medium scale were budget, Total Quality Management and Cost Variance analysis. The top-three for big-scale companies were Budget, Cost variance analysis and Standard costing. The analysis of statistical test of difference by using Mann Whitney U test show a statistically difference between two group in using Budget. It means that respondents in big-scale companies rated of budget higher than those in medium-scale companies.