This study aimed to explore the factors that affecting the accounting information systems in Jordanian private higher education institutions.  In doing so, this study distributed 94 questionnaires, only 54 questionnaires were returned. The results showed that the human resources, hardware, software, and data bases have a positive significant relationship with efficiency of AIS. More studies are needed to explore other factors that affecting accounting information systems efficiency since the R2 of current study is 63.8% which means there are 36.2% of factors did not explored yet