Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange

In the beginning of 21 century, the Iran economy has become a complex and relatively effective one in Middle East and world economy. In this process, the changing Iranian firms and utilization of new strategies in them to improve the firm performance has played significant role. this study investigate the possible relationship between business distinction strategy, non–financial management control systems, cost leadership strategy , financial management control systems and performance in this firms. So, twohypotheses have been formulated.The population of this research includes firms in listed firms of Tehran stock exchange. To collect data, the questionnaire tools were used. So 130 questionnaires were distributed among sample and finally 114 of them were accepted. To test hypothesis, the multivariant regression was used.Due to results of this study, the non –financial management control systems will improve the firm performance significantly which used the distinction strategy. But there hasn’t been a significantrelationship between, financial management control systems,cost leadership strategyand performance in this sample.