has specified that the most important characteristics which makes the accounting information
systems as effective and efficient, are the accuracy and speed of processing financial data into accounting
information, therefore providing management with the necessary accounting information on time; in order to
perform functions like planning, control, evaluation, speed and accuracy in retrieving stored overall and
descriptive information when it is needed; adequate flexibility; general acceptance of workers; simplicity, and to
be associated with other information systems in the entity.