Al-Hashimy, H. N. H.; Yao, J.; Pitchay, A. A. and Hussein, W. N. (2026) Linking computerised accounting information systems to innovation, resilience and performance in construction projects. Engineering, Construction and Architectural Management, pp. 1-21. ISSN 0969-9988
Abstract
Purpose – This study examines how computerised accounting information systems (CAIS) influence construction process innovation (CPI), financial reporting innovation (FRI) and construction project performance (CPP) operating under high project environmental uncertainty (PEU). Design/methodology/approach – Survey data were collected from 327 construction professionals in Iraq and analysed using partial least squares structural equation modelling (PLS-SEM) to test the direct and moderating effects of CAIS-enabled CPI and FRI on CPP under PEU conditions. Findings – The results show that CAIS has a strong positive effect on CPP (β = 0.41, p < 0.001), explaining 48% of the variance in CPP. CPI exhibits a stronger performance effect (β = 0.32) than FRI (β = 0.21), indicating that process-oriented accounting innovations generate greater operational benefits than FRI. PEU significantly moderates these relationships, weakening the performance impact of FRI while amplifying the role of CPI in maintaining CPP stability under volatile conditions. Practical implications – Construction firms should prioritise CAIS investments that support real-time cost control, workflow integration and adaptive decision-making, rather than relying solely on compliance-oriented reporting. Policymakers can strengthen project resilience in high-PEU by promoting digital accounting standards, data interoperability and professional training programmes that enhance firms' capacity to deploy CAIS-driven CPI. Originality/value – This study provides empirical evidence on CAIS-enabled innovation and CPP in a high-PEU, post-conflict construction context, demonstrating that accounting digitalisation contributes to project adaptability and performance sustainability rather than solely to financial reporting efficiency.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | computerised accounting information systems; construction management; environmental uncertainty; process innovation; project performance; reporting innovation |
| Index terms: | accounting, project performance, decision-making, survey, cost control, adaptability, financial reporting, data interoperability, construction process, programme, compliance, methodology, workflow, stability, environmental uncertainty, efficiency, digitalization, partial least square, variance, information system, construction project, structural equation modelling, construction firm, evidence, construction professional, integration |
| Subjects: | building construction, data collection methods, financial and cost management, performance management, project management theory and practice, organization, decision analysis, professional development, digital technology, user focus, evaluation and assessment methods, production management, financial risk, data exchange, health safety and environment, statistical analysis, measurement and scaling, organizational analysis, structural engineering, economic analysis, project controls, management, information systems, research methods |
| Topics: | Design Practice, Engineering Principles, Risk Management, Quality Management, Information Management, Research Practice, Site Management, Organizational Design, Project Management, Time Control, Business Strategy, Health and Safety, Digital Applications, Cost Management |
| 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