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

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