The moderating role of electronic accounting information systems in enhancing efficiency in construction project management

作者：Hisham Noori Hussain Al-Hashimy, Jinfang Yao · 发表于：Engineering Construction & Architectural Management · 年份：2025 · DOI：10.1108/ecam-08-2024-1081 · 被引用次数：10 · 研究领域：Enterprise Management and Information Systems、Business and Economic Development、Economic and Business Development Strategies

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.