Computerised accounting information systems for sustainable construction: the roles of green information integration and digital readiness

Purpose This paper investigates how computerised accounting information systems (CAIS) enhance sustainable construction performance (SCP) in Iraq’s construction industry, responding to the growing global focus on sustainability and digital transformation. Design/methodology/approach Grounded in the resource-based view and dynamic capability theory, this research aims to develop and empirically test an integrated model linking CAIS, green information integration capability (GIIC) and digital transformation readiness (DTR). Data were collected from 478 professionals representing medium- and large-sized construction firms across Iraq. The proposed relationships were analysed using partial least squares structural equation modelling, which is appropriate for complex models and predictive validation in emerging contexts. Findings The analysis demonstrates that CAIS adoption significantly strengthens GIIC, which in turn mediates the effect of CAIS on SCP, indicating that the ability to integrate and apply environmental information is a crucial pathway through which CAIS practices contribute to SCP. In addition, DTR positively moderates the relationship between GIIC and SCP, showing that firms with greater digital preparedness and adaptive capacity are better positioned to translate GIIC into enhanced SCP. Originality/value This study contributes to the literature by integrating CAIS, GIIC and DTR within a unified empirical framework. It represents one of the first empirical validations of this model in the construction sector of a developing country, extending theoretical understanding of how digital resources and DTR jointly foster SCP.