This research examined the mediating role of accountant participation in strategic decisions on the direct relationship between selected Strategic Management Accounting (SMA) Techniques (i.e. Strategic Costing, Strategic Pricing and Brand Valuation) and organizational performance in Jordanian manufacturing companies. Related literatures were reviewed to develop the theoretical framework. Data were collected using survey distributed to top management (i.e. CFO or reprehensive) in 53 manufacturing companies listed in Amman Stock Exchange. The collected data were analyzed using Amos software to examine the validity and reliability first, then, to examine the research hypotheses. The results support the mediating effect of accounting participation in strategic decisions, and results reported a positive effect for SMA on organizational performance. This study contributes to the body of knowledge in management accounting in the context of developing countries.