Effect of financial management practice on financial performance tendencies toward Working capital, investment decision, financial decision, financial performances were measured using a 29th items, five point interval scale type scale ranging from strong disagreement with questions to , disagreement, with questions natural and strongly agree with questions agree (Ali and Ali 2014). Each dimension of financial management practice, working capital, investment decision and financial decision were describing three questions financial performances are measured asset growing, profit growing and businesses growing by using five point interval scale type scale ranging from strongly disagree, disagree which have questions, neutral with questions and strongly agree with questions and agree with questions.