This paper examines the relationship between types of business strategy and the roles of management accountants and their perceived contribution to their organizational performance. Based on the results of a questionnaire sent to 2,500 members of AICPA, two findings can be determined. First, three types of roles performed by management accountants are evident : Business Support ; Share of Problems with Division Managers and Providing Information to Top Management ; Active Involvement in Business. Second, the results of a multiple regression analysis using management accountants’ perceived contribution to organizational performance has a dependent variable indicates that in the firms which have more Prospector characteristics, when management accountants perform a business support role, they feel a higher perceived contribution to organizational performance. In addition, given the same degree of Sharing of Problems with Division Managers and Provide Information to Top Management, management accountants in firms which have Defender characteristics tend to feel higher perceived contribution to organizational performance.