Research in the field of accounting information systems is quite rare in the Arab region in general and Jordan in particular. Therefore, the researchers increased their focus on studying all aspects related to accounting information systems and their role in reducing the costs of medical services in the health sector. Accordingly, the researchers have found a fair number of studies in both Arab and foreign environments on accounting information systems' components and their role in reducing costs at service facilities. The significance of accounting information systems is illustrated by their role in reducing costs and increasing the speed of medical services provision; many researchers have highlighted the significance of reducing costs generally related to service provision across all service sectors, with a particular emphasis on the health sector. Several recent studies have addressed the role of accounting information systems in the services sector such as (Al-shbiel, 2011), which aimed to identify the impact of using