In Japan, approximately 70% of GDP is occupied by the service industries, where it is required to improve the productivity and profitability. In this context, it is demonstrated to increase the possibility of getting competitive advantage in service companies if the quality of decision support function is improved. Therefore, this paper aims to examine how the dynamic AIS capability as organizational capability to utilize the accounting information system influences the quality of the accounting reporting process, the AIS/ERP benefits, and the enterprise performance. As a result of the covariance structure analysis based on the mailing questionnaire survey to Japanese service listed companies, it is empirically examined the possibility of improving the quality of the accounting reporting process and enterprise performance by appropriately improving system flexibility, utilizing the BI（ Business Intelligence） and improving the IT capability of accountant, which three factors constitute dynamic AIS capability.