Having accounting  information systems with sufficient and effective capabilities in commercial and noncommercial units for increasing speed of useful and related data gathering is inevitable. In this study about development obstacles for accounting information system developments of production firms of Khuzestan state, some ways for relatively improvement is presented. Previous study was of scanning type and according to questionnaire with 16 questions for managers and financial professionals of 90 sample companies, from 578 companies is sent manually and finally just data from 80 companies was received and used without any problem. In this research for testing theories, at first, data was used by application of SPSS software and Z and K square statistic method. Then, for re-emphasizing on acceptance or deny probability of each theory, P values of each theory was calculated by MINITAN software.

Generally, research results show that improvement of accounting information systems requires reforms and changes in cultural, technical, educational areas, which complete each other. In the other hand, one accounting information system can be useful when it be used forever based on time condition in way of reform and improvement.