The present research aims to investigate the relationship between AIS, MAIS, Organizational Learning and Business
Sustainability of Thai SMEs. The data has been collected by questionnaires that have been mailed to 54 heads of
accounting departments in Thai SMEs. The results show that these firms all have theirFinancial Accounting
Information System (FAIS) at a good level, Management Accounting Information System (MAIS) at a moderate
level, Organizational Learning Capacity (OLC) at agood level and Business Sustainability at amoderate level in all
of the Economic, Social and Environmental aspects. Multiple regression analysis has been used to investigate the
relationship; the results reveal thatFAIS has a positive relationship with social sustainability but that it has no
relationship with economic and environmental sustainability