By using two variables in measuring the management accounting practices, the result indicated that Budgeting was consider the most important managerial tools in management accounting practices for both medium and big-scale companies. However, there was a significantly difference in management accounting task. the most important task for management accounting for medium scale-companies was increasing profit (83.3%) but preparing the budget was for big-scale ones (93.8%). We can conclude that, in general, the management accounting practices were still on traditional perspectives’.