Al-Hashimy, H. N. H. and Yao, J. (2026) The moderating role of electronic accounting information systems in enhancing efficiency in construction project management. Engineering, Construction and Architectural Management, 33(4), pp. 3308-3331. ISSN 0969-9988
Abstract
Purpose – The study examines the effect on the impact of electronic accounting information systems (EAIS) in the field of construction project management, focussing on cost control (CC), time management (TM) and resource allocation (RA). Also, it examines how the technical infrastructure & competency level (TI & CL) of the staff can mitigate these impacts. Design/methodology/approach – A survey was conducted among the construction companies. Of the largest construction companies in Iraq, 245 companies were included. The results were analysed with partial least squares (PLS) to analyse the effects of both moderating and direct EAIS in the final results of projects. Findings – EAIS enhances the CC in TM and RA. However, its efficiency is greatly enhanced due to a robust TI & CL. If you are in a setting with a modern infrastructure, EAIS contributes less to cost management because the existing systems are already efficient. Practical implications – These findings suggest that companies need to invest in infrastructure as well as staff training in order to reap the maximum EAIS advantages while also improving the performance of the project management process. Originality/value – This research provides fresh insights into the investigation of the moderating function of the TI & CL. It provides practical advice for construction companies on how to enhance EAIS to improve the project's outcomes.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | project management; cost control; eais; resource allocation; staff competency; technical infrastructure; time management |
| Index terms: | cost control, methodology, information system, partial least square, accounting, survey, construction company, project management process, investigation, construction project management, project management, resource allocation, efficiency, time management, cost management |
| Subjects: | research methods, accounting and finance, economic analysis, organization, project controls, information systems, statistical analysis, performance management, project management theory and practice, financial and cost management, resource management, data collection methods |
| Topics: | Quality Management, Project Management, Time Control, Site Management, Digital Applications, Research Practice, Business Strategy, Cost Management |
| Descriptive scope: | 5 PCTEA |
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