Second: the theoretical framework of the research:
1. The standards of evaluating the quality of accounting information:
These standards were relied on by the base that accounting information system considers two important sides,which are: measuring the economical events using accounting framework. From the other side, disclosing the results of the measuring process through what results from financial statements and reports that express an informational content of big interest for the administrative decision makers (Hussein 2009); thus, the result of the measuring process considered as a financial information, and disclosing it considered as a revealing of it in the financial statements and reports. Accordingly, the accounting information can be considered as standards that we can measure the quality of accounting information system by in the project according to the following: