The study aimed to investigate the characteristics of accounting information systems in commercial establishments in Irbid city. It found that information produced by the accounting information systems in commercial establishments are appropriate and can be relied upon, and accounting information systems are realistic, the subsystems are linked to these systems. But the systems are not flexible, do not crease the accuracy of forecasting the results of future events, are not consistent with the size of the company's activity, and the accounting methods used to produce accounting information are not biased.The recommendations of this study represent increase the flexibility of the accounting information system in commercial establishments in Irbid, improve the ability of accounting information to predict future events accurately, biased accounting techniques should be used to produce accounting information, develop the accounting information system to match the size of the company's activity.