An accounting information system (AIS) is a subsystem of the overall management information system that provides information to an organization in the right format, size, time frame, and within a budget. Accountants have many roles to play as far as accounting information systems is concerned. In this article, you will learn the various roles that accountants play as regards accounting information systems. All I am requesting from you is an open mind to take matters as simple as the one you will be finding in this article. ACCOUNTANTS AND AIS Accountants play the following roles in AIS, the industry they are in does not matter. What matters is the accountants' ability to deliver whenever they are being called upon. Here they are: AS DESIGNERS Accountants are major catalysts in the design of accounting information systems. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instruments. This function of designing AIS includes the design of a managerial accounting information system to aid management in decision-making processes. AS IMPLEMENTERS It is the role of accountants to ensure that AIS designs are implemented.