The main focus of this study is to explore the determinants of influence accounting information system on accounting firms in Libya. More specifically, the research intended to investigate the factors influence the effectiveness of accounting information system for firms in Libya. To achieve this objective, data from one of the large Libyan
firms (Abr A1 Remal Company) was collected by using self-conduct questionnaire. The sample of this study contains the whole staffs in this firm which is 100 employees. Many types of statistical analysis were conducted to provide more insight on the study variables. One of the most statistical analyses used in this study to provide evidence which variables have significant impact on accounting information system was multiple regression analysis. This analysis provides evidence suggesting that accounting
information system is significantly influenced by education, motivation, and training program variable. Moreover, the result revealed that IT knowledge has significant impact of accounting information system. The other two interested variables (company size and IT expertise) were found to be insignificant have little influence on accounting information system. This study would have an important contribution to the literature of accounting information especially in Libya which has considerably paid more attention to move and adopt new information system, technologies. Also, this study can provide police maker in Libyan firms with more insight which factors contribute to make accounting information
system more effective
