The rapid changing of business environment recently into global, competitive and turbulence business environment give significant impact to how people doing their business in any type of corporation, either manufacturing or non-manufacturing company, either big, medium or small company and either profit oriented or non-profit company. In today’s rapid changes, every organization must continuously ensure its sustainability in global market. Companies must able to compete nationally and internationally in order to sustain in the market. Management accountings practices have to assure that information provided to managers are relevant and useful in doing their jobs. In summary, this research is to address the management accounting practices today in medium and big-scale manufacturing companies, the management accountant role in the organization and the factors that drive the changing role of management accountant. Literature foresees new management accounting techniques and changes in organizational and business environments having a huge impact on management accountants’ roles, yet empirical evidence on fundamental shifts in these roles remains relatively scarce (Burns & Baldvinsdottir, 2005 in Lambert and Sponen, 2009).