Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach

The purpose of this study is presentation  and analyze the trend of contingent factors  on The use of tools is the development of management accounting firms. In this study, 12 contingency factors including organizational structure, business strategy, market competition, company size, senior management support, financial resources, human capital, technology, economic-political environment, cultural factor, professional sector and environmental uncertainty were studied. To analyze the data of sample companies that consists of 117 companies accepted in Tehran Stock Exchange, structural equations modeling and Smart PLS3 software have been used for model testing. The results of this study showed that 3 contingency factors of cultural factor, organizational structure and size of the company on the use of tools for the first phase of management accounting evolution; 9 contingency factors of the economic environment, competitive environment, organizational structure, size, human capital, business strategy, technology, cultural factor and the professional sector uses the tools of the second phase of management accounting evolution, the 7 external contingency factors, the competitive environment, organizational structure, human capital, financial resources, cultural factor and professional sector on the use of tools for the third stage of management accounting evolution and, finally, 8 factors the contingency of environmental uncertainty, the environment of the researcher Betty, the economic environment, financial resources, human capital, technology, business strategy, and senior management support have had a significant effect on the use of tools in the fourth stage of accounting management evolution.