WITHDRAWN: The relationship between the computerized accounting information system and the performance of contracting companies

Abstract

Computerize Accounting Information system (CAIS) has become very interesting topic recently. This is due to the increase of scandal in the performance of constructions companies' performance that include Iraqi construction Companies and companies around the world. Despite the widespread of Computerized Accounting Information System, the academic studies are still few. This paper presents the results of a study conducted to examine the extent of computerized accounting information system effect among constructions companies' performance in Iraq to determine its influencing factors. reviews literature on construction companies' performance, presents the range of computerize accounting information system elements that effects construction industry and their roles in building a modern construction company. The need for and the viability of implementing factors of computerize information system and organization culture, firm size-enabled in construction companies' performance is argued with highlights of the prospects and challenges of the implementation process. This research also introduces the methods used to collect data to see how computerized accounting information system, corporate culture and company size have affected the success of constriction businesses. Technique of analysis used to review the articles. Findings showed that the (CAIS) effective levels among construction company varied. The findings suggest significant and insignificant effective factors. potential benefits and issues of (CAIS), organization culture and firm size in constrictions companies' performance are presented to give an understanding for the need for a unified framework for CAIS implementation and performance in the constriction's companies. The outcome of this review is a proposed framework for (CAIS) and performance for building System that can be used as the basis for future studies in developing construction companies' performance.