2- The Research's Goals: The research has a lot of goals that it seeks to achieve: 1. The process of analyzing the quality of accounting information system that is linked to a group of process being carried out in the framework of the functions that the system does will improve the performance of accounting and elevate it. 2. Improve the performance level of accounting system will improve the information content that is expressed in the reports and financial statements. 3. It helps finding an objective link between accounting information system and the process of evaluating its quality in the framework of the disclosed information in the reports and financial statements, and its role assigning the process of decision-making. 4. The relationship between the research's variables will improve the information content of the financial reports by achieving a response for the requirements of the administrative decision-makers. 5. The process of evaluating the quality of a system is a prior process to evaluating the system itself; thus, improving its efficiency.