International Journal of Business and Social Science Vol. 10 • No. 11 • November 2019 doi:10.30845/ijbss.v10n11p4 25 Factors Affecting of Using Accounting Information System (AIS) on the Firm's Productivity: A Case Study Erbil, Iraq Mikaeel Biro Munaf Mustafa Farzenda Faris Soran University Faculty of Law Political Science and Management Accounting Department, Erbil Iraq Cuma Akbay Kahramanmaraş Sütçü Imam University Agricultural Faculty Department of Agricultural Economics Turkey Abstract The purpose of the study is to investigate factors affecting of using accounting information system (AIS) on the firm's productivity. An accounting data structure is a system that a business employs to collect, supervise, process, report and regain its financial relevant data, so that it may be very well used by business examiners, bookkeepers, administrators, advisors, Chief Financial Officers (CFOs), authoritative and charge organizations. The motivation behind the examination explored that factors influencing on Accounting Information System. The focused on test estimate for the study is 135 workers who selected randomly. The data were analyzed by using methods containing descriptive statistics and Chi-square test. The results showed that some factors, such as training expertise, firm size, learning application, monetary situation, expert improvement courses, and motivation of employees, significantly affect using the accounting information system on the firm productivity. Keywords: Accounting Information Systems, Productivity, Erbil, Iraq. 1. Introduction In general, the manual methodology is a clear reason for establishing accounting. There are some experience and knowledge of an individual bookkeeper, which are fundamental in bookkeeping appearance. Moreover, taking the manual methodology into the task can be unproductive and ineffective (Lucas, 1975). Accounting Information System sorts out a huge number of the abovementioned points. The AISs have the capability to supply automation of handling so many information and produce data accurately and on time. In the 1970s, due to the financial job traffics the old accounting information systems have been designed. (Bruns, 1968). In the beginning, accounting information systems dominatingly have designed "in-house" as legacy systems. At that time, the protection of these kinds of systems was so expensive and tough to be up to date. Subsequently, most of the specialists in the accounting field preferred manual methodology rather than the computer-based system (Rom and Rohde, 2007). Nowadays, accounting information systems are sold as premade programming boxes from vast sellers, such as Sage Group and Microsoft, the places where it is designed and modified to be at the level of the institutions’ business orders. Exclusive firms consistently operate accounting lower costs planning boxes such as Quick Books and MYOB. However, large institutions would constantly select enterprise resource planning systems (Brownell and Hirst, 1986). Although, the demand for network and hardening among other trade cycles inclined, accounting information systems have mixed with larger, more incorporated structures known as Enterprise Resource Planning (ERP). Previously, with the separate appeals to monitor diverse commerce capacities, associations needed to create comprehensive interfaces for the structures to contact each other (Urquía et al., 2011). In enterprise resource planning, a structure, for instance, the accounting information system is worked as a unit integrated to a request of uses that can contain manufacturing, production network, HR (Lambert and Verrecchia, 2007).