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).
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.
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.
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.
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.
