Benzitouni, NawelMehassouel, Naamane2023-09-052023-09-052023-06-012352-9962E-ISSN 2572-0147http://hdl.handle.net/123456789/14965This study aims to investigate the fundamental factors affecting accounting information system’s effectiveness and efficiency. It shows that accounting information systems influenced by several factors, that can be either internal factors which are easy to control, or external factors represented in regulatory, economical, organizational, behavioral or technological factors. This study suggests that in order to ensure an effective accounting information system, firms should adapt with its environment by anticipating what will happen in the future, bureaucracy should be reduced, discussions at work should be encouraged, and lastly firms must Intensify efforts to obtain the best information technology structures, as it is an indispensable investment tool.enAccounting information systemeffectiveness of accounting information systemPerformance of accounting information systemsArticle