The management and development of a company are crucial in the economic market because the effect of a misleading decision is costly. Therefore, the information in management's decision should be precise, qualitative, timely, and unambiguous. The administration classifies and stores the data in an integrated set of components known as an information system. The company needs to have a plan to process the information effectively and efficiently. Undoubtedly, the significant role in information processing for effective decision-making relies on the accounting information system. The current study aims to identify the role of accounting information systems in enhancing decision-making among the companies in Iraq. The researcher uses the descriptive approach to achieve the research objectives approach. The accounting information systems affect and improve decision-making efficiency in the companies in Iraq. The automated accounting statistics structures are at an excessive stage in enhancing the performance of strategic decision-making. Therefore, the purpose of the study is to analyse the selected characteristics of accounting information systems in the decision-making process. The data used in this research was primary data as 30 samples with purposive sampling.As far as the statistical analysis is concerned, the researchers have utilized the modified Jones Model (1991) following the statistical program SPSS.The results of this study indicate: 1) There is an effect of the Relevance of AIS on the Decision-Making Process. , 2) There is an effect of Accuracy of AIS on the Decision-Making Process. And 3) There is an effect of the Efficiency of AIS on the Decision-Making Process.