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.
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.
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.
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.
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.
