Abstract

This study aimed to determine the impact of the factors conditional on the extent of the use of diversity in performance measures, it is also aimed to find out the main purposes for the use of performance measures, in addition to clarify the concepts of the contingency theory and their role in the design of management accounting systems, as the method is used questionnaire to measure the variables of the study through distribution (216) form on the study sample has reached the recycled ones (179), as it included a study sample (34) organization spread over three sectors and listed on the Iraq Stock Exchange, namely, (15) banks, and (14) industrial organization, and (5) of the service organizations, and the results showed that the Iraqi organizations study sample used evaluation systems performance include performance metrics of financial and non-financial , but it focuses on the use of financial metrics are greater than the standards of non-financial, as results showed a statistical significant that the Iraqi organizations performance measures used for multiple purposes , as well as the results of the study showed a correlation statistically significant correlation between positive factors and the extent of the use of the conditional diversity in performance measures. The study concluded a number of recommendations, including the need to prepare cadres experienced on the nature of the use of multi-dimensional performance metrics and knowledge of them.