Heavy competition, limited resources, globalization and technological changes have brought about a need for more precise cost information on the part of companies. Moreover, companies are in need of a management accounting system that would furnish precise, on-time information for facilitation of cost controls, assessment &improvement of yields and decision-making regarding pricing purposes. The aim of this research is to survey the degree of importance and employing modern techniques of management accounting, and the relations among these two by managers of firms admitted into the Tehran Stock Market of Iran. SPSS (version 17) was used to analysis the data collected. For descriptive statistics the frequency, means, and standard deviations, and for inferential statistics Sign test, T-test, correlations and Kolmogorov- Smirnov test was used. Results of hypothesis relating to various methods of management accounting showed that the degree of importance practices of costing system, performance evaluation, & strategic analysis was not high - on the contrary - degree of importance of budgeting practices was high. Besides, degree of employment of none of the above/mentioned techniques was high. Finally, no relation exists between the degree of employment & the degree of importance of financing techniques & performance assessment, while others do.

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