The study aimed at exploring the extent of using of management accounting practices in Public Agricultural Firms in Syria, and the importance of this use. In addition, it aimed at knowing which of these practices is the most common and important, and the difficulties of this using. The study was based on a questionnaire, which was distributed on public Agricultural Firms in Syria. There were (42) questionnaires that were distributed on this Society, but (26) questionnaires were completed and retrieved. In spite of the attention paid by the members of the samples to these practices, the results showed great weakness and low level in the application of management accounting practices. As to the management accounting practices which weren't used, the study showed that the lack of usage is due to the lack of knowledge and experience of the managerial and accounting staff and the absence of the support. This is the case in spite of the presence of competition and the large size of these firms that is a basic factor for the application of these practices.