Abstract
This paper examines the relationship between types of strategy, the characteristics of environment, roles of management accountants, and their perceived contribution to their organizational performance. Based on the mail questionnaires distributed to Japanese manufacturing firms listed on the first section of the Tokyo Stock Exchange, there are three findings. First, two types of roles of management accountants are found: Business Support through Providing Information to Managers; Counselor for Division Managers. Second, we can not find any relationship between the roles of management accountants and types of strategy. However, when the environment is more uncertain and complex, management accountants perform the role of Business Support through Providing Information to Managers more aggressively. Third, the results of a multiple regression analysis using management accountants’ perceived contribution to organizational performance as dependent variable indicates that management accountants who perform the role of Counselor for Division Managers in the context of low degree of environmental complexity feel higher perceived contribution to organizational performance.
