In the context of an increasingly developed economy and fierce competition, the application of Information Technology (IT) in business activities has become an indispensable factor. In particular, for Accounting Information Systems (AIS), the use of IT not only helps improve work efficiency but also creates a solid foundation for the sustainable development of businesses. This article will explore the necessity of applying IT in the design and operation of AIS in businesses. However, businesses need to be fully aware of the challenges in the implementation process to take appropriate measures to optimize the benefits that IT brings. With the continuous development of technology, applying IT to AIS will help businesses not only maintain financial stability but also enhance their competitive capacity in the market.