This research has discussed a very important topic, which is the impact of accounting information technology (AIT) on the effectiveness of decisionmaking. It targeted the Saudi Authority for Data and Artificial Intelligence (SDAIA). In this research, the researcher relied on the desk research method. The importance of this work lies in that it coincided with the Kingdom of Saudi Arabia's reliance on a set of programs and applications that would help in obtaining important and necessary data and information for proper and correct decision-making. The research concluded with a set of recommendations that contribute to raising the awareness of managers, officials and decision-makers, at the level of a ministry or an organization and its employees, of the importance of activating AIT in the process of making various decisions in order to face obstacles and to address shortcomings and weaknesses, if any, as the success of the decision made depends on the correctness and accuracy of this information and its availability in a timely manner and with the necessary credibility and suitability.