Abstract

Management accounting has importanat role in decision making process. It uses some concept and techniques in this process. Therefore, this research tendes to investigate importance of these techniques in view of management accountings' participants. We use questionnaire in this research. This questionnaire was pre-tested and necessary questions and items re-worded. In order to check questionnaire's reliability, we calculate Cronbach’s α. Its number (84%) shows the appropriate reliability of this instrument. We use t-test for testing our hypotheses. Based on our findinings, cash flow management, operational budgeting, pricing, costing, activity based costing, performance measurement, activity based management, capital budgeting, variance analysis, C.V.P, strategic management accounting, target costing and customer resurse management have high importance.   Key terms: Management accounting and Management accounting techniques