Firms cannot acquire competitive competence solely by pursuing strategy priorities. They must have adequately processed MAS information. A manager’s cognition of the environmental constructs and organizational structure will interfere with the relationship between the availability of MAS information and competitive strategies. For example, differentiators will perceive a higher degree of environmental uncertainty and prefer a decentralized structure rather than a low-cost strategy. They will then need more future-oriented information, aggregated by function and period. Conversely, traditional financial evaluation measures are ineffective for coping with uncertainty and evaluating boundary-spanning activities for decentralized managers. Our study results provide the following implications for managers who are accountable for implementing competitive strategies. 1. Pursuing differentiation strategies increases the uncertainty in cognition about the environment; therefore, managers require MAS to provide sophisticated information to cope with uncertainty. 2. Differentiation strategies drive organizations to delegate greater autonomy to managers who then assume accountability for competitive strategies. This phenomenon results from coping with environmental uncertainty and dealing with various delegation projects. 3. Perceived environmental uncertainty and decentralization drive managers to prefer sophisticated MAS information including non-financial, external, future-oriented information aggregated by department and period. It is not enough for firms to pursue strategic priorities as their competitive competence. They must consider the consequent relationship between the structure and environmental uncertainty and the need for adequate MAS information.