This research aims to measure the effect of information technology (IT) on the accounting system IT helps to improve the quality and performance of accounting transactions in a transparent and safe manner in good security ways. In this review, we provide a detailed theoretical analysis of the subject discussed by focussing on the principles of the organization historically and reporting directly. The researchers also test and obtain satisfactory results depending on the question tested and the hypotheses. The findings of this work are satisfactory. Finally, the results indicate the role of computing information technology in reducing time, costs and improving health.