The system is an integrated entity or a network that tries to achieve a series of goals that the system is a

group of integrated elements with the same purpose to achieve a goal. A system is a group of
interrelated components that function together to achieve a desired result. Three activities in an
information system produce the information that organizations need to make decisions, control
operations, analyze problems, and create new products or services. (Laudon : 2014).

Accounting information system is a Information systems that record and report business transactions
and the flow of funds through an organization, and then produce financial statements. These statements
provide information for the planning and control of business operations, as well as for legal and
historical recordkeeping.

Many researchers have pointed out that the success or failure of an organization in achieving its
objectives depends on the quality of the accounting information systems. The development of
accounting information systems has a significant impact on the performance and effectiveness of
operations in the organization, as the management of organization needs information that is
characterized by consistency and confidence in decision –making.

-Alignment:

Refers to the alignment of the accounting information system with external

environment surrounding the entity, as well as the duties and restrictions on management. . AIS
alignment is influenced by several factors such as: organizational characteristics, owner commitment,
and organizational strategies that effect on SMEs performance The

accounting information system designer should take into account the circumstances surrounding

the user of accounting information and meet their requirement to assist them in making decision;

inadequate information and information user unawareness of the restrictions imposed on it would

force the user of accounting information to ask for more information.

- Integration: The integration of the accounting information system with other secondary

systems, such as management information systems. An entity achieves integration between

systems through group of central units related to data employment and information preparation.

-Differentiation: The accounting information system makes a distinction between accounting

information in terms of time and organization. Planning and policy information covers long-term

periods, while other information, such as information required for monitoring is short-lived. It

needs to be regularly checked to reflect the condition and the nature of the activity of the entity

on a daily, weekly or monthly basis. As for organization, the function of control depends on the

sequence in the determinants of authority, as defined by the organization structure of the entity; it
defines the tasks and duties required of each individual within the entity.

-Flexibility: The ability of the accounting information system to respond to changes in the

organization structure of the entity, or the changes to the economic or competitive environment

of the entity. The flexibility principle states that an accounting information system should be able to
adapt to changes in the company based on its needs, operations, and management.

-Response: The ability of the accounting information system to respond to the users of

accounting information and their constant demand for accounting information. The system

produces and stores information until is requested, taking into consideration the determination of

stored accounting information to be in conformity with the needs of the users.

The quality of accounting information system is expressed as the measurement of its capability

in producing the output that meet the information requirement for the decision makers (Post &

Anderson, 2003). According to Baltzan (2012), a high quality accounting information is the

integrated information that has the attributes of accuracy, completeness, consistency,

comparability and timeliness. According to Laudon& laudon (2008), a quality accounting

information can only be generated for decision making process by implementing a quality

accounting information system.