Investments in Accounting Information System (AIS) play an important supporting role in most sectors of the economy. This study was designed to answer the question related to the roles of contextual factors, namely «content », « context» and « process» on the ex-post evaluation of investments in information technology. The model was tested using survey data collected from 269 companies. The results of analyzing structural equation support the proposed model and highlights positive and significant relationship of AIS investment and business performance of the companies. The same the analysis multiple groups also show the important moderating role of «content» , «context» and «process» on the relationship between AIS investments and business performance.
Keywords: Accounting Information System (AIS), Content, Context, Performance, Process
