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The purpose of this study was to investigate the usefulness of the accounting information system (AIS) for the effectiveness of the organization. AIS is all related components that work together to collect, store and distribute data for the purpose of planning, managing, coordinating, analyzing and making decisions. Therefore, the impact of AIS on organizational performance factors such as: performance management and financial performance is assessed. The results of this study show that although AIS is very useful and influences the performance of the organization in the companies listed in the Dubai financial market (DFM) but, there is no relationship between AIS and performance management.
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