The information system is an important resource of business that can enhance the decision making
performance of business executives and let the company earn competitive advantages and createbusiness
opportunities (Galbraith, 1995).The accounting system has been documented as the main source of information
for different levels of managers (Gordon and Seller, 1984; Ismail and King, 2005). The Accounting Information
System (AIS) is a part of the management information system which applies computer applicationsto accountingprocesses, in order to prepare accounting information which is more up to date and more precise. The AIS is designed
to be based on a data base management model, in which it integrates all business functions that are introduced in the
new concept into the system of the accounting system, e.g. Resources-Events-Agents. So the existence ofAIS has
been accepted to enhance relevance of accounting information (Mualdin and Ruchala, 1999)