Al-Hashimy, H N H; Yao, J; Pitchay, A A and Hussein, W N (2026) Leveraging computerized accounting information systems for sustainable construction: The role of digital practices, eco-innovation, and organizational sustainability culture in enhancing project performance. Journal of Construction Engineering and Management, 152(5): 04026042, ISSN 0733-9364
Abstract
Despite the increasing adoption of digital technologies in construction management, limited research has explored how computerized accounting information systems (CAIS) contribute to eco-innovation capability (EIC) and sustainable construction performance (SCP). This paper addresses this gap by examining the role of CAIS in enhancing SCP through the development of EIC. Drawing on survey data from 362 respondents in the Iraqi construction sector and using partial least squares structural equation modeling (PLS-SEM), the research investigates three CAIS-enabled practices: environmental cost management (ECM); sustainability-related key performance indicators (SS-KPIs); and CAIS digital competency for sustainability (CDCS). The findings demonstrate that these practices significantly strengthen EIC, which in turn improves SCP. Organizational sustainability culture (OSC) is also found to positively moderate the relationship between EIC and SCP. The study contributes to the body of knowledge by extending eco-innovation theory to digital accounting systems within construction, offering empirical evidence from an emerging economy, and demonstrating the joint influence of digital practices and OSC. Practical implications highlight the need for firms to invest in CDCS, integrate sustainability metrics into CAIS, and foster a supportive OSC to achieve SCP.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | computerized accounting information systems; eco-innovation; Iraq; organisational sustainability culture; sustainable construction |
| Index terms: | key performance indicator, emerging economy, cost management, project performance, sustainable construction, drawing, structural equation modelling, innovation theory, survey, evidence, body of knowledge, accounting, partial least square, information system, digital technology, construction sector |
| Subjects: | sustainable construction, accounting and finance, economic development, theoretical framing, evaluation and assessment methods, economic analysis, knowledge management, project management theory and practice, statistical analysis, information systems, industry analysis, computing systems, data collection methods, project delivery, technical documentation |
| Topics: | Cost Management, Business Strategy, Information Management, Research Practice, Digital Applications, Design Practice, International Construction, Project Management, Sustainability |
| Descriptive scope: | 5 PCTEA |
N.B. Descriptive scope is a count of how many of the five facets of empirical research are indicated by the words used in title, abstract and keywords. It is not intended as a judgement on the research; merely a count of the kind of word we would expect to indicate Phenomenon, Concepts, Theoretical framing, Empirical techniques, Analytical techniques. If all five are present, then a code of “5 PCTEA” will indicate this. If you feel the coding for this record is questionable, we welcome discussion around the terms we matched or the way we categorized them. The facet you would expect may not be coded, or a facet may be coded inappropriately. This can also bear on a larger question, of which facets should be treated as defining in construction management research. Please get in touch, and we will look at it. More details here