The objective of the study is to find evidence concerning the use of management accounting information in hospital. Specifically, the aim of the research is to find out whether managers who are responsible to financial and accounting matters have adequate management accounting knowledge. The research surveyed hospitals in Central Java and Yogyakarta, both private and public hospitals. Respondents of the research are financial and accounting managers and decision maker managers. In-depth interviews and questionnaire are used to get the data. The result of the research shows that financial and accounting managers in hospitals have less adequate competency in their field so that they do not provide management accounting information to decision maker managers as managerial tools. Financial and accounting managers' role in hospital is only for preparing a budget and financial report. Instead of using interactive style, top managers use diagnostic style. In addition, this study finds that there is a significant effect between accounting and financial managers' competency and manager's control style.