The research aims to study the current accounting system and how to develop it, to achieve greater efficiency and increase the effectiveness of performance by evaluating the performance of accounting systems in tourism agencies and clarifying the advantages of using electronic accounting systems in evaluating performance to raise the efficiency and increase the effectiveness of those tourism agencies and clarify the positive impact of developing Accounting systems and the extent of acceptance of the practical reality of their development in tourism agencies, and to achieve the goal of the research, a questionnaire as a tool for data collection has been distributed to the research sample in the accountants working in tourism companies and travel agencies in Port Said as well as financial managers and heads of operating accounts, then testing the hypotheses and achieving their objectives, and then interpreting the results of the problem in question. The research reached many results, the most important of which are: The senior management of the tourism agency understands the importance of providing requirements and requirements for developing accounting systems, and it follows up on the development of accounting systems and it includes the tourism agency's budget with items for allocations to develop accounting systems.