Therefore, Accountants in AIS summarize the results of a firm’s transactions and issue reports to help managers make informed decisions. The role of accountant has expanded due to the development of the accounting information of various business sectors and also the increase of the volume and the complexity of the information. On the other hand, the accountant shall play an active and effective role in the processes of designing the systems in order to achieve an effective internal system as well as the needs of accounting information users. There is no doubt the success of developing the system requires the necessity of participation of accountants in establishing and developing that system. As an overall, development in AIS has affected the roles of accountant, which includes role as a user, system designers, system auditors, and implementers. The industry accountant are into, does not matter, what matters is the accountants’ ability to deliver whenever they are being called upon. Hence, it is crucial for the accountant in the future to learn and acquire the AIS knowledge for efficient work and also due to the advancement of technology. Accountants need to be technology alert to compete with the others in the industry for own survival, especially the ones who are working overseas.