The design of accounting information systems has long been a major research subject for many managerial accounting scholars. However, existing studies have mainly examined the relationships between contingency variables and the information characteristics of accounting information systems, while little research has been conducted on the effect that the degree of fit between contingency variables and information system characteristics has on performance. Therefore, this study empirically analyzed the effect that the degree of fit of accounting information system information characteristic variables to the influence of contingency variables such as organizational structure and task characteristics has on accounting information system performance, and presented the implications of these findings for accounting information system design in the conclusion.