摘要：This study examines the effect of the elements of accounting information systems (AIS) on the organizational culture (OC) in companies. The research used the questionnaire as a tool to collect data representing the views of the chosen sample. For the achievement of the objectives of the research, this study will adhere to the methodology of quantitative research. The survey included 165 employees of these companies. This study uses a statistical package for social science (SPSS). The results revealed a relationship at a significance of the effect of the elements of accounting information systems on the organizational culture. Also, the results revealed the hardware and software used in the accounting information system are the best and the latest currently available, and the results revealed the accounting information system provides financial information with a high predictive power which assists the users of the system. Also, the results revealed the proper understanding of organizational culture leads to the improvement of work quality, Furthermore; the organizational culture regulates and strengthens employees' efforts on the company's target track. Therefore, the study recommends, in order to improve quality AIS, companies must employ highly skilled and competent professionals and accountants to generate financial information and have appropriate academic qualifications.
关键词：Accounting Information System (AIS);Organizational Culture (OC)
