Introduction One of the main problems of conducting management accounting is its relationship with strategy According to Burns and Nixon [l, 222] one part of the enduring challenge for managers, consultants and management researchers, the one of aligning the functional activities and disciplines with each other and simultaneously support corporate strategy, is also alignment of strategy and management accounting. In this respect Brouthers and Roozen [2, 311] are emphasizing that (l) managers in series voiced their dissatisfaction with the current accounting systems 8-30% of time of studies have (Dimnik and Kudar, 1989) and that (2) due to the crucial importance of accounting information for strategy development, strategy implementation and strategic change processes, it is imperative that the issue of strategic accounting be addressed.