These days organizations are operating and competing in an information age. Information systems (IS) are widely use by many organizations to automate existing operation and to
improve performance activities efficiency, and most the researches shown that information system adoption did increase firms’ performances and operations efficiency. Accounting information system (AIS) is one of an important component of modern information system. On the other hand, the growing importance of small and medium enterprises (SMEs) in the production sector is undeniable, whether among industrialized countries or developing countries.
But there is very limited research has been prevailed by Iraq SME’s to improve their performance through AIS. So the main aim of this thesis is to explore the determinants of
influence accounting information system on SMEs among Iraq manufacturing firms. This study would add value by providing a significant contribution towards use of AIS practices among SMEs in Iraq manufacturing firms. The research method used was primary data collection technique. The sampling was done on 118 owners and managers at the Industrial Area of Baghdad. The findings of this study reflect the findings of previous studies that there is a positive relationship between use AIS and improve the performance. This shows that Iraqi SMEs can improve their performance through use AIS
