Author(s): Ismail Yahya Al-Tkryty, Mohamad Dahiyat, Bassam Jaara
The external variables have an impact on the adequacy and effectiveness of accounting information systems, which is reflected in the nature and type of information available to decision makers. Therefore, this research seeks to achieve a sorting out between the opportunities and threats facing the accounting information system in Iraq that arise as a result of the external environment variables. An applied study was conducted to examine the external environment variables on the accounting information systems in the construction sector companies, where the problem lies in how the information system can Accounting that adapts to the level of environmental uncertainty? What are the controlling factors that determine how? The accounting information system must be structured to be efficient and effective. Consequently, the research is based on the hypothesis that "external variables have a significant impact on the accounting information system, which is reflected in the performance of its basic functions in a manner consistent with this change." The research concluded with a set of conclusions and recommendations. For the purpose of formulating the research according to a sound scientific perspective. The research was divided into several axes, the first of which dealt with the theoretical framework of accounting information systems, while the second is devoted to explaining what the external environment variables are, and the third axis is devoted to the practical aspect, To end with a summary of conclusions and recommendations.