By invention of the computers many aspects of human life has changed. Application of computers in many sciences, including accounting, proliferates. The use of accounting information systems (AIS) for direct interactions and consistency with computers has a special place in accounting. By the advancement of information and communication technologies, data of transactions is record in an electronic form and this causes the increase in importance of AIS every day. Also, organization theories, which consider humans and their relations, have changed dramatically in these decades. And this causes special software to be invented for investigating the relations of individuals with each other and their roles within their organizations. Since accounting research in the field of AIS and the role of individuals within organizations has not gotten the right place of itself in Iran, this research is going to introduce available opportunities for AIS and the role of individuals in it by using social networks analysis.