This study analyzed the relationships among perceptions of uncertainty, environmental characteristics and strategy maker`s actual decision such as resource allocation in different organizational subunits by focusing on the hotel general managers in two different countries Korea and Japan. The results show that managerial perceptions of the environment would vary across organizations within an industry but it was surprising to fad that managerial perceptions did not vary more substantially across countries. General managers in both countries perceived government regulator`s actions to be the most uncertain environmental factor. Hotels in Japan were more geared toward external effectiveness than were hotels in Korea. The findings of this study also suggest that when the organization faces high environmental uncertainty, it places greater emphasis on extemally oriented functions such as market research and product development.