There have been changes over the last 30 years in the way the management accountant’s role is characterized. From bean counters to business. The main focus of management accountants has always been improving organizations’ performance and profitability. Traditionally, management accountant has been invariably relegated to a role of organizational cost keeping and budgeting and on delights of process costing and budgetary variance analysis. According to Devie, Tarigan and Kunto (2008) management accountant is intended satisfy top level management need and to motivate in achieving organization’s objectives. Kaplan and Atkinson (1998) also stated that management accountants are no longer mere scorekeepers of past performance but become value adding members of management teams. The management accountant should be highly skilled and important members of management team. (Cooper, 1996). Management accountants to day is metamorphosing from bean counters into financial and strategic managers