Devie, Tarigan and Kunto (2008) explained that there are four types of management accountant role in an organization, as an administrator, as a doer, as a conceptor and as an actor. A management accountant play role as an administrator if he or she does the administrative or bookkeeping tasks such as recording transaction or being a cashier. Management accountant would be a doer if he or she run accounting system in day-to-day operational activities. The next role is as a conceptor. A management accountant can be classify as a conceptor if he or she has higher understanding level of accounting concept but the concept has not become important in the organization. Finally, Devi, 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.