The Impact of Using Accounting Information Systems on The Relevance: of Financial Information by International Accounting Standards (IAS)Empirical Study

Accounting information systems with their elements (people, procedures and instructions, data, software, Information Technology infrastructure, and internal control) are an essential factor in decision making in economic units. It is due to what these elements availability of relevant and quick information that helps these units to carry out their work efficiently, effectively, and on time. Hence, what distinguishes this study is that the accounting information systems have studied at the level of its six elements. Thus the objectives of this study are to clarify and determine the reality of the use of accounting information systems at the level of these variables and measure the impact of this use on the relevance of financial information by international accounting standards in Libyan commercial banks.