Accounting systems provides management information in planning and control .The activities of this system is collecting classifying, summarizing, processing, analyzing and reporting information to managers and like this. Management accounting reports, unlike financial accounting information must be usable in internal decision making.
Main purposes of this research are:
1)   Determining the effectiveness of management accounting system on performance of managers.
2)   Identifying effective factors on management accounting system.
3)   Determining effective standards on performance of managers.
4)   Determining factors in performance management accounting system in the process of leading organization.
 
Research has been made by asking questions from senior managers of in Tehran's regional electricity distribution companies. Questionnaire was used in this study .Fisher and regression analysis were used to prove the hypothesis. Regards to analyses of hypothesizes these results had be found:

There is a not significant direct relation between TU and MAS.
There is a significant direct relation between DEC and MAS.
There is a significant direct relation between MAS and managerial performance.

 
MAS as conceptualized by the MAS dimensions of scope, timelines, integration, aggregation have not a significant intervening effect on the relationship between TU and managerial performance.
MAS as conceptualized by the MAS dimensions of scope, timelines, integration, aggregation have not a significant intervening effect on the relationship between DEC and managerial performance