In recent decades, there has been increasing pressure on governments to improve their performance, and in this regard, the importance of achieving sustainable performance has doubled. Sustainable performance is the real performance that shows that the organization is moving in the right direction, as the public sector accounting information system can improve the performance of public sector institutions, and the purpose of this research is to investigate the effectiveness of accounting information systems. performance in the public sector. The statistical population of the current research is all employees of the accounting and finance departments of government departments in the city of Kut, Iraq, which were determined using the Cochrane formula as a sample of 168 people, the same number of questionnaires were distributed and 115 completed questionnaires were collected Data were collected using the Hoy and Fook questionnaire ( 2020). For data analysis, path analysis using Smart PLS software was used. The results showed that the effectiveness of the data entry system, data storage and the financial statement system has a positive and important impact on sustainable performance, but the data processing system does not have a significant impact on sustainable performance
