accounting information systems in achieving competitive advantage for Jordanian commercial banks, and concluded that that there is a statistically significant impact for accounting information systems on achieving the dimensions of competitive advantage (improving the pricing process for banking services, reducing costs of banking services, increasing the speed of provided services, and increasing market share. In the same context, however in the production sector, Al-Omari (2009) conducted a study in which he aimed to identify accounting information systems in Jordanian industrial firms and illustrate their role in monitoring production costs. He concluded that accounting information systems with their various dimensions play a major role in monitoring production costs.