Along with uniformity of the status of studied samples based on sample size through simple regression Test, the
results show uniformity of studied samples concerning activities of product design and AIS and lack of
uniformity in the status of programming activities and production operations. Lack of uniformity in
programming activities and production operations indicates that the firms are not prepared to accept a modern
costing system which indicates the significance of programming activities and production operations through
compatibility of AISs in readiness of firms to accept modern costing systems.
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