Accounting systems provide the necessary information management in planning and control. The activities of this system are collection, classification, Telsps, processing, analysis and reporting information to the management and so on of it. Management of accounting reports, contrary to financial accounting information, must be such that it is necessary to adopt within the organizational decision. Therefore, in this study, we have been using a questionnaire from senior managers of active manufacturing companies in Chaharmahal and Bakhtiari province. The اندازهگیری tool was a questionnaire. For proving the hypothesis, Fisher's test and regression analysis were used. The statistical population of this study was all the production companies of Cheam Bakhtiari Province and the sample size of the selected samples is 150 from the company's manufacturing companies. In this research, we tried By using SPSS software, we analyzed the data and in the rejection or confirmation of the assumptions that the result of this study found that there was a significant relationship between the work ambiguity and the management accounting system, the extent of the territory, the aggregation levels, integrity, timeliness, and between the lack of focus and management accounting system. D, the extent of the territory, the aggregation levels, integrity, timeliness of the relationship exists and there is a significant relationship between the performance of managers and management accounting system, the extent of the territory, the aggregation levels, integrity, timeliness.