Impact of Information System on the Performance of Firms Listed on Kuwait Stock Exchange

Abstract: This paper aims to explore the role of Accounting Information System (AIS) on the performance of the firms listed on Kuwait Stock Exchange (KSE). The study used a questionnaire survey to find out the impact of AIS firm’s performance. Total 150 participants were invited to take part in the questionnaire survey and 100 completed it: resulting in a 67% response rate. The analysis revealed that AIS has a significant impact on firm performance. It also demonstrated that AIS contributes positively to an increase in the firm’s sales, profitability, and reporting process of organization by increasing the accuracy and preventing detecting errors. Moreover, AIS supports decision makers to make rational decisions to raise the company performance. The study suggested that Kuwaiti firms should maintain abreast of the progresses of the AIS to develop the quality of the firms’ activities delivered to customers. Keywords: Accounting Information System, Information System, Organization Performance, Decision Making, Kuwait JEL Classification Number: M41, M15, L83