A Review of Mediation Effect of the Accounting Information System of the Relationship Between Information System and Profitability of Building Information Modelling

Hisham Noori Hussain Al-Hashimy

Авторы

Hisham Noori Hussain Al-Hashimy College of Computer Science and Information Technology, University of Basrah, Iraq

Ключевые слова:

information system, Information system for accounting, building information modelling, communication technology, products and services, business processes

Аннотация

This review article researches the degree of the influence of Accounting Information Systems (AIS) on the Information System (IS) performance and the efficiency of BIM in Iraq's petroleum industry. The survey was designed to collect data on 306 projects implemented by the sector, which had an 82% response rate with 251 valid responses when the survey was taken. During the analysis process, we inserted descriptive statistics to perform Partial Least Square-Partial Least Square- Structural Equation Modelling (PLS-SEM). The general conclusion is that the profit of BIM can only be enhanced if the efficiency of IS is high and the work of accounting information systems has equal prominence in BIM. Lies at the heart of this study is a call for businesses involved in BIM operations to invest heavily in information systems (IS) and obtain management information systems (AIS) in their strategic operations. This text addresses the practical and theoretical implications that provide a rational background for future research projects operating in this field.

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