The function of the accounting information system is transformed from a simple storage to a decision-making support tool, producing high-quality information and a detailed analysis, bringing real economic benefits. However, it also calls into question the skills and ethics of modern accountants, putting forward a new demand for professionals who use the accounting information system. As a result, two abilities are recognized as essential for professionals. One is competence, it lists a model of knowledge used in the work and realizes the link between information systems and decision making. On the other hand, analytical and diagnostic ability is good for problem solving. Another challenge concerns the ethical issue, requiring integrity and confidentiality as professional qualities of an accountant. In conclusion, the accounting information system integrating information, analysis and decision support will become more important in the development of a company's strategy. Understanding the structure of the accounting information system would lead to a competitive advantage over industry competitors.