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Accounting seeks to keep up with the massive developments in other sciences and technological advancements. Therefore, accounting has adopted prevailing concepts in those sciences to serve the activities of economic units, including the concepts of economic intelligence and re-engineering. This approach is used to restructure and develop the accounting information system in line with the advancements in information technology and the knowledge era. Consequently, this research aims to explain the stages of re-engineering accounting information systems in economic units and the problems they face in order to facilitate the implementation of advanced information systems, including economic intelligence. Economic units are now more than ever required to establish an integrated system that includes technologies and human skills, ensuring access to accurate information at the right time, enabling them to choose the appropriate strategies to enhance their competitive advantage against competing economic units. To achieve these objectives, the theoretical aspect of the research employed frameworks, theoretical concepts, and researchers' perspectives in defining the concept and stages of business process re-engineering in economic units, as well as how to apply them to accounting information systems and the concept of economic intelligence, and the experiences of countries in this field, and the requirements that must be met for their implementation in economic units. Meanwhile, the practical aspect of the research relied on a case study of a vegetable oil company, where the company's current situation was analyzed to identify the problems, it faces and determine the extent to which the requirements for implementing economic intelligence are available, as well as the reasons for re-engineering its accounting information systems.
