Abstract
Accounting information system plays a significant role in enhancing companies environment, thus it is necessary
that companies stress on the application of AIS to optimize their business. This study testes the relationship
between AIS and production activities (i.e., production design, production planning and control, production
operation and cost accounting).This study tests the head of departments’ perception towards the relationship
between applying accounting information systems and production activities, out of 113 questionnaires
distributed, only 69 questionnaires were returned and valid to run the analysis yielded 61% responses rate. The
results show a positive significant relationship between AIS and production activities (i.e., production design,
production planning and control, production operation and cost accounting).This study recommends that the
company have to concentrate on the application of accounting information system to benefit from its merits in all
production activities. It will be helpful in future to explore the difficulties that face the Jordanian companies in
applying accounting information system in production design.