西南交通大学学报 第 54 卷 第 5 期 2019 年 10 月 JOURNAL OF SOUTHWEST JIAOTONG UNIVERSITY Vol. 54 No. 5 Oct. 2019 ISSN -0258-2724 DOI：10.35741/issn.0258-2724.54.5.36 Research Article Accounting Information System THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON ENTERPRISE RESOURCE PLANNING (ERP) 会计信息系统（航空情报服务）对企业资源计划（企业资源计 划）的影响 Hisham Noori Hussain Al-Hashimy *, Aliaa Saad Al Jubair, Eman Talib Jasim Computer Information System Department, University of Basrah Al-Ashar–Corniche St., Basrah, Iraq, hisham1985130@gmail.com Abstract The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world. Keywords: Accounting Information System, Enterprise Resource Planning, MS Project, SPSS 摘要 这项研究的目的是了解会计和行政信息系统对机构绩效的影响。 它还旨在寻找会计信息系 统变量与机构绩效变量之间的关系。 研究数据来自伊拉克巴士拉大学计算机科学与信息技术学院 的 60 名员工和教职员工。 项目管理过程是通过 PMP 程序进行的，而项目分析是通过 SPSS 程序进 行的。 研究表明管理和计划的重要性，其次是效率和与机构绩效有关的程序受到限制。 该研究 实现了其目标并确定了变量之间的关系。 在全球技术发展的背景下，会计和管理信息系统的使用 在组织内部非常重要。 关键词: 会计信息系统，企业资源计划，女士项目，SPSS I. INTRODUCTION This study focuses on the role of Accounting Information Systems (AIS) and Internet of things (IOT) in the successful implementation of an organization within the ERP System). This study was conducted in the Information Systems Department in Iraq and discussed the impact of the evolution of