There are several definitions of accounting information systems, such as "a set of sub-systems and parts related to each other and to the surrounding environment, and works as one set in which relationships are interrelated with each other and within the system where each part depends on the other in achieving the goals of the overall accounting system (Chill, 2010). Hussein (2004) defined accounting information systems as an essential part of the management information system at the economic unit of business which collects financial data from sources inside and outside the economic unit, then operates such data and transforms it into useful financial data for users inside and outside the economic unit. Later definitions of accounting information systems include Makhadmeh (2007), who defined accounting information systems as a set of financial and human resources at the organization responsible for preparing financial information, in addition to information resulting from the processing of collected data, then providing such information to all managerial levels and for planning and monitoring purposes at the organization as well as other parties related with the organization.