School principals, who are responsible for all kinds of activities, should make necessary efforts in order to provide an effective learning environment. It is known that students usually have difficulties in visualizing abstract concepts in their minds and these difficulties are most often observed when teaching mathematics. Activating lessons for students by using tangible materials rather than abstract concepts will facilitate the teaching process considerably. The sample group of this study consisted of 184 school principals selected by the random sampling method from the school principals working in three provinces in the 2016-2017 academic year. All population lists of this study were accessed from the 2015-2019 Strategic Plans on the official website of Aksaray, Kahramanmaras and Mersin Provincial Directorates for National Education. The data collection tool of the study was the scale developed by the researchers of this study. The collected data were analyzed in line with the sub-problems of this study. The school principals reported that tangible materials should always be used and computers should be frequently used in mathematics lessons. It was concluded that the school principals would always support the purchase of tangible materials and they would often provide support for the programs and equipment required for computer use.