Mediating role of computerised accounting systems in financial insights and asset resilience

Infrastructure asset life cycle resilience (LR) is increasingly critical in emerging economies, where weak financial management can undermine long-term asset performance. Although computerised accounting information systems (CAIS) are widely adopted, evidence on how they support LR in infrastructure is limited. This study examines whether CAIS improves financial insights (FI), whether FI strengthens LR, and whether organisational culture (OC) conditions the CAIS–LR relationship. A survey of 310 infrastructure professionals in Iraq was analysed using partial least squares structural equation modelling. Results show that CAIS positively influences FI, and FI positively influences LR. The direct path from CAIS to LR is not significant, indicating that FI is the primary mechanism through which CAIS contributes to LR; mediation testing confirms a partial indirect effect via FI. The CAIS–LR link is also moderated by OC, with a stronger OC weakening the incremental effect of CAIS on LR. The study clarifies how CAIS translates into LR-oriented outcomes through improved FI and highlights the importance of OC when leveraging CAIS for infrastructure asset management.