In which role might the accountant be the person who initiates the AIS acquisition cycle, and is in a prime position to recognize deficiencies and incompatibilities related to the existing AIS?

The correct answer is User.

Explanation:

The basic purpose of an organization's accounting information system is to provide useful information about an economic entity, to facilitate the decision-making of its different users such as, shareholders, creditors, investors, administrators or the same government authorities. As a result of the fact that the accounting information system of a company serves a set of different users, different branches or subsystems originate.

For this reason the accountant, in user mode, taking into account his knowledge and expertise, will recognize what are the differences in the application of the new information system. It differs from the role of implementer, in the sense that it does not have the basic skills to understand the real impact of the application of the new system.