International Journal of Accounting and Financial Reporting ISSN 2162-3082 2014, Vol. 4, No. 1 www.macrothink.org/ijafr 28 The effectiveness of accounting information systems in Jordanian private higher education institutions Thaer Ahmad Abu Taber Jadara University Email: thaerabutaber@yahoo.com Laith Abdullah Alaryan Ajloun National University Email: Laitharyan@yahoo.com Ayman Ahmad Abu Haija (Corresponding author) Jadara University Email: Aymanh@jadara.edu.jo Accepted: April 04, 2014 DOI: 10.5296/ijafr.v4i1.5323 URL: http://dx.doi.org/10.5296/ ijafr.v4i1.5323 Abstract This study aimed to explore the factors that affecting the accounting information systems in Jordanian private higher education institutions. In doing so, this study distributed 94 questionnaires, only 54 questionnaires were returned. The results showed that the human resources, hardware, software, and data bases have a positive significant relationship with efficiency of AIS. More studies are needed to explore other factors that affecting accounting information systems efficiency since the R 2 of current study is 63.8% which means there are 36.2% of factors did not explored yet. Keywords: AIS, HR Competency, Software, Hardware, Databases Efficiency