As for the last factor, which is the time appropriateness, it is considered as the most important factor among the whole three factors because of its role in showing the importance of the applied accounting information system in the project by the system's ability to connect between the efficiency of the accounting staff and its efficient ability to deliver the information to its users in a timely manner. Here, it is important to ensure to connect between the nature of the information and the decision patterns in a way that ensure the achievement of different information and for different purposes, so the benefit from the information could be stand out clearly and influentially in the decision nature. Also, it is worth pointing out that this feature, not only its connection to the disclosure of the system's information, but this streamlined process represents an aspect to measure the economic events in the system. In addition, this process is main and important, and has the direct impact on delivering accounting information to the decision makers in the right time.