the impact of environmental changes on the rate of current use of corporate operational management accounting techniques and the evolution of the use of these techniques

nowadays, the movement toward privatization, changes in patterns of competition, production, corporate structure, the pace of technology development and the introduction of world trade, the importance of ma in business is well evident.  in these cases, doing scientific research in this area is necessary. the purpose of this study was to investigate the effects of business environment and its changes on the level of   current use of companies of management accounting techniques and the development of use of these techniques. the aim of the present studies is applied and in terms of research methods  it is  descriptive survey  and required data have been collected by using of questionnaire .the statistical population of this study has been formed of  active  manufacturing companies in yazd which use of actual cost accounting and operational techniques of accounting management. 100 questionnaires distributed among the available samples and 55 acceptable questionnaires have been collected. data analysis is done by use of spss  and pls2 smart software and general survey of  the results of hypothesis testing  showed that   the impact of the current state of the business environment and its  changes on  the  use and development of management accounting techniques  is positive (direct) and meaningful.