As for the honest expression, this property means that the accounting information system managed to express the measurement of things by numbers that represents a real expression to the phenomena that have been measured, and this represents the crux of the truth, through the process of matching the results of measurement and the measured phenomena. This can be achieved by the precision in choosing the measurement tools that are connected to the phenomena from one side and to the ones who are doing the measurement process on the other side, and not to be drawn towards intended measurements and purposes that are planned in advance.
Regarding the impartiality factor, it enhances the reliability to accounting information system. In addition, it is connected to achieving impartial information that is totally free from bias. Also, the design of the system, its applications regarding the input processes, the procedural side, the system's outputs, and the rest of the tools should not have the goal of serving only one group on behalf of the impartiality factor since this will strip the system from its goals, which will reflect on the degree of trust in the system generally (Almajhali 2008).