The tight business competitions, has forced managements to take the efforts in order to be able to survive or even to lead in its business. Management accounting should able to support the processing and presentation of information for further making decision in implementation of corporate strategy which is often associated with the Strategic Management Accounting (SMA). In specified theory of SMA has shown that, its pattern techniques existence has not standardized (yet), it is because of the application of SMA is based on the conditions and orientations of the organization when setting the strategy plan. Because SMA associated with determining the future direction, long-term and external oriented, then the linkage task management accountant with other executive functions (such as marketing) become indispensable, as well as its role in competitive advantage becomes very clear in the future.