In this study, we analyzed the relationship between the level of performance management accounting（MA） practices and the level of ROS and control of ROS in SMEs. As a result of the analysis, we were able to confirm a trend suggesting that the implementation of MA in SMEs is associated with the achievement of high ROS, but the results were not statistically significant. Also, there was no statistically significant difference in the tendency for SMEs to control ROS by engaging in MA. The results of the additional stratified analysis suggest that the relationship between the degree of implementation of MA and the ROS varies depending on the size of the organization.