Prior studies report inconsistent findings regarding the effects of project management practices and accounting information systems (AIS) on project performance (PP). Meanwhile, limited research explains how these relationships vary under high-risk construction conditions. Accordingly, this study examines whether project risk (PR) moderates the effects of cost management (CM), schedule management (SM), quality management (QM) and AIS on PP in Iraq's construction sector.
A quantitative cross-sectional survey was conducted using structured questionnaires administered to 333 experienced professionals from large registered construction firms across major Iraqi regions. Data were analysed using WarpPLS 8.0, and interaction term analysis was used to test the moderating effect of PR.
PR significantly moderates the relationships between CM, SM, AIS and PP. The positive effects of CM and SM are stronger under lower-PR conditions, whereas AIS contributes more strongly to PP as PR increases. QM maintains a stable positive relationship with PP across varying PR levels.
Construction firms should align budgeting and scheduling controls with prevailing PR conditions, adopt greater flexibility in high-risk projects, strengthen AIS capabilities to support timely decisions under uncertainty and maintain consistent QM routines regardless of PR level.
This study extends the project management and AIS literature by explaining why managerial and technological controls yield uneven PP under varying PR conditions. This study conceptualises PR as a boundary condition that shapes the effectiveness of CM, SM, QM and AIS. The findings also provide practical insights for managing construction projects in high-PR, institutionally unstable environments, such as Iraq.
Hisham Noori Hussain Al-Hashimy, Jinfang Yao, A. A. Pitchay et al.· Built Environment Project an...· 0 citations
Accounting Information Systems (AIS) have become increasingly important in supporting organizational transparency, strengthening internal control, and reducing the risks associated with financial and administrative corruption. Although previous studies have highlighted the value of information systems in improving organizational performance, limited attention has been paid to their contribution to anti-corruption practices in Iraq and the Gulf economies. This study examines the role of Accounting Information Systems in reducing financial and administrative corruption by exploring how these systems enhance financial transparency, improve the effectiveness of internal control, reinforce accountability, and facilitate the timely identification of irregular financial activities. A qualitative research design was adopted using semi-structured interviews conducted in 2026 with 53 participants from Golden Fingerprint Company in Baghdad, Iraq. The interview data were analyzed using thematic analysis, and the findings were interpreted in relation to the institutional and economic conditions of Iraq and the Gulf economies. The results indicate that the effective implementation of Accounting Information Systems helps reduce opportunities for financial manipulation, unauthorized transactions, concealment of financial information, and administrative misconduct by improving documentation, enhancing continuous monitoring, and strengthening accountability mechanisms. The findings further suggest that several organizational factors, including the quality of financial information, employee competence, management commitment, system integration, the effectiveness of internal auditing, and compliance with regulatory requirements, influence the effectiveness of Accounting Information Systems. The study provides practical implications for policymakers, regulatory authorities, organizational leaders, and practitioners seeking to strengthen governance frameworks and reduce corruption by effectively implementing Accounting Information Systems across Iraq and the Gulf economies.
Hisham Noori Hussain Al-Hashimy· Journal of Frontiers in Mult...· 0 citations
The empirical evidence indicates that digital transformation in government accounting has a positive and statistically significant influence on public budget efficiency and strengthens digital infrastructure, expanding the integration of government accounting information systems, and improving the digital competencies of public sector personnel.
Hisham Noori Hussain Al-Hashimy· International Journal of Mul...· 0 citations