Abstract
The adoption of accounting information systems (AIS) is fundamental for organizational success as it improves accumulation, management, and control of big organizational data. However, such systems often fail, causing significant operational problems and financial losses. This study gathers evidence on the impact of organizational culture on the internal controls components of accounting information systems (AIS). We conducted this study by surveying 72 small to medium enterprises in the city of Beirut, Lebanon. Data analysis adopted a partial least squares regression. The results of the study indicate that organizational cultural traits significantly influence the internal controls components of accounting information systems, and thus, such systems can be more successful in firms with supporting organizational cultural traits.