Leveraging Computerized Accounting Information Systems for Sustainable Construction: The Role of Digital Practices, Eco-Innovation, and Organizational Sustainability Culture in Enhancing Project Performance

Despite the increasing adoption of digital technologies in construction management, limited research has explored how computerized accounting information systems (CAIS) contribute to eco-innovation capability (EIC) and sustainable construction performance (SCP). This paper addresses this gap by examining the role of CAIS in enhancing SCP through the development of EIC. Drawing on survey data from 362 respondents in the Iraqi construction sector and using partial least squares structural equation modeling (PLS-SEM), the research investigates three CAIS-enabled practices: environmental cost management (ECM); sustainability-related key performance indicators (SS-KPIs); and CAIS digital competency for sustainability (CDCS). The findings demonstrate that these practices significantly strengthen EIC, which in turn improves SCP. Organizational sustainability culture (OSC) is also found to positively moderate the relationship between EIC and SCP. The study contributes to the body of knowledge by extending eco-innovation theory to digital accounting systems within construction, offering empirical evidence from an emerging economy, and demonstrating the joint influence of dig­ital practices and OSC. Practical implications highlight the need for firms to invest in CDCS, integrate sustainability metrics into CAIS, and foster a supportive OSC to achieve SCP.