Management Accounting Tools rings missing value creation; empirical testing contingency theory

The increasing costs of production and resource constraints have caused changes in the context and composition of costs, So that companies are not willing to impose costs for activities that are not worthwhile and seek to remove them and creating activities are valuable The use of modern cost management tools can provide value creation, provided that they are faced with environmental contingency factors inside and outside the company. So the purpose of research, is to test the contingency model of influencing factors on the philosophy of value creation and effective use of corporate resources. Research results based on, The data of 117 companies accepted in Tehran Stock Exchange for specific time period, ten years (2009-2018), by using the structural equation modeling approach, Implying the effect, 8 contingency factors of human resources, economic environment, external environment, organizational strategy, technology, competitive environment, financial resources and senior management support are significant in using the information of management accountants for value creation and effective use of corporate resources and 4 contingency factors of have not a significant effect on the use of management accounting reports. Also the conclusion Matrix Importance-Performance show that attention to contingency factors competition power, new technologies, economic environment, ratio of R&D expenditures, The degree of compliance with environmental uncertainty, performance of human capital index and structures corporate governance is the key to creating a double value in activities and effectiveness in resource utilization companies. Also, among the possible factors, technology and human resources have the most impact.