مجلة دراسات الإنسان و المجتمع

The study aimed to identify accounting information systems, and the specifications that characterize them, and it shows the availability of good information in their outputs in order to know their impact on investment expenditure in the city of Misurata; Where it dealt with the identification of the accounting elements systems and the statement of their impact on the application of methods of evaluating investment expenditure, and the data was collected from four industrial companies within the city of Misurata, It was chosen deliberately, and the study sample consisted of accountants of the cost departments and auditors within these companies, and 80 valid questionnaires for analysis were obtained. The statistical programs (SPSS, Smart Pls3) were used for analysis, and the study hypothesis was tested, which states that there is a statistically significant relationship between the accounting system and the application of methods for evaluating investment expenditure in industrial companies. And through the results of the analysis, this hypothesis was rejected, meaning that the outputs of the accounting systems applied in the industrial companies within the city of Misurata have no effect on the application of methods of evaluating investment spending.