The management accountants’ role were measure by subordinates’ perception on (a) the rank of management accountant among their peers and (b) management accountants’ role. Respondents, who were top managers, were asked to rank between 1-7, the role of management accountant compare to other managers in managing their organization. Their answer are summarized in table 3 below. The result indicate that the role of management accountants are in the 3rd rank in big-scale companies but in the 4th rank in the mediumscale companies. It seems that the role of management accountants are perceived less than other managers in the sample companies, such as: marketing managers, operationalmanagers, Human Resources managers, Purchasing managers and Information Technology Managers etc.