Analyzing the Impact of Computerized Accounting Information System on Iraqi Construction Companies’ Performance

Abstract

The construction industry is presently confronted with a myriad of issues which has necessitated the adoption of new technologies like the computerized accounting information system (CAIS) to keep up with the ever-changing construction environment. This research is aimed at empirically investigating the effect of CAIS contexts on construction companies' performance (CCP), and the mediating effect of innovation on the relationship between CAIS and CCP. The data for this study were collected via a survey carried out using structured questionnaires. The questionnaires were self-administered. Non-probability sampling technique was used in this study for a population of 208 projects, and 152 usable responses were collected accounting for a 73% response rate. The collected data were analyzed using descriptive statistics (mean score) and the partial least squares-structural equation modelling (PLS-SEM) method. The result of the study indicates that all the three CAIS contexts had insignificant effect on CCP, while the relationship between CAIS contexts and CCP is fully mediated by innovation. The findings of this study support the deduction that investing in CAIS processes while giving due attention to innovation within the organization improves CCP. This study also makes important recommendations for future research, alongside some practical and theoretical contributions.Povzetek: Analiziran je vpliv informacijskega sistema na gradbena podjetja v Iraku.

A Systematic Literature Review of Accounting Information Systems Implementation Success Factors

“…Their study reveals how the quality of accounting information can affect the efficiency of innovation investments within organizations. Furthermore, Al-Hashmy et al AL-Hashmy et al (2022) investigate the impact of computerized accounting information systems on company performance, suggesting that the relationship between these systems and performance is mediated by innovation. This mediation underscores the crucial role of innovation in translating the benefits of accounting information systems into improved organizational performance.…”

The implications of mismanaged central bank loans on the future bankruptcy of Iraq

“…These studies, taken as a whole, shed light on the damage done to the economy, the confidence of investors, and the long-term finances as a direct result of bad management of loans made by central banks (AL-Hashimy, 2019) [3] . [4,8,11,28] . However, additional research is needed to carefully evaluate the implications of badly handled loans from the Central Bank of Iraq on the possibility of bankruptcy for Iraq in the future.…”

Structural Equation Modeling in Technology Adoption and Use in the Construction Industry: A Scientometric Analysis and Qualitative Review

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