Abstract - This research presents a theoretical explanation of the accounting information systems and their relation to rationalizing the administrative decision-making process in the organization, as well as the nature of the relationship and the effects between the" accounting information systems and the process of rationalizing administrative decisions". The research problem is focused on the extent to which the administrative decision- Accounting information systems, as well as the possibility of recognizing the Role of the AIS in the process of rationalizing Administrative Decisions. The research was based on a set of hypotheses regarding the existence of significant relationships and influence between the Accounting Information Systems and the process of rationalizing Administrative Decisions. The research hypotheses were tested using a set of statistical methods suitable for analysis. A number of conclusions were reached. The Most important of these is that the Accounting Information Systems adopted in some of the investment companies investigated have a significant correlation and influence in the process of rationalizing administrative decisions. The research concluded with a set of recommendations and proposals for the organizations of the research community, the most important of which is the need to provide support by the senior management in the adoption of accounting information systems more, and should increase awareness of the Role of these systems and its impact in the process of rationalization of administrative decisions.