This study investigates the implications among market orientation, the utilization of management accounting systems (MAS), accountant participation, and their collective impact on organizational performance within the Indonesian context. Through a comprehensive examination of market-driven strategies, MAS implementation, and the active involvement of accountants, this study seeks to provide valuable insights into optimizing organizational performance amidst the unique economic and cultural landscape of Indonesia. The independent variables in this study are from 3 different variables from market orientation, the use management accounting system concept, and accountant participation which are customer orientation, competitor orientation and interfunctional coordination. while for the management accounting system concept there are broad scope, timeliness, aggregation and integration as the dependent variables. for the control variables, it is the business/firm performance. There are 4 hypotheses that need to be tested and analyzed using WARP PLS. The results of this study indicate market orientation, the use of management accounting systems have a significant impact on the firm performances using the SEM.