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The importance of cybernetic controls (CC) in the context of accounting information systems (AIS) in increasing data accuracy (DA) and improving decision-making (DM) has attracted much attention. In this study, the paper analyses the moderating role of CC on the relationship between DA and DM in AIS, which is supposed to be a case of construction projects in Iraq.

Data were collected using a questionnaire-structured interview targeted at construction site managers and project managers, employing probability sampling on the 253 valid responses, which was analysed using the partial least squares structural equation modelling (PLS-SEM) method.

CC significantly reduced the role of the moderating aspect of the DA and positively influenced DM in AIS. These results provided a base for the research postulates, including integrating CC in AIS to offer an overdue solution to challenges in construction project DM.

Empirical outcomes of the study demonstrated that the implementation of CC in AIS can be applied successfully to the accounting of exact data and precision decisions in construction projects. Such lessons are strategically important to practitioners needing optimal AIS performance with a view to industry satisfaction.

The work has a breakthrough quality in the study at hand by stressing that CC moderate the link of DA to the DM approach in AIS. This area lacks exposition when construction projects in Iraq are the case. The findings of the research are aligned with the criteria of good governance in the context of the use of electronic systems to make decisions in AIS.

This study aims to explore the impact of financial management strategies on the financial performance of construction projects in Iraq, specifically investigating the moderating role of company size. The primary focus is to understand how different cost components contribute to performance and how this relationship varies between larger and smaller businesses in the construction industry.

Utilizing a sample of 296 participants from the construction business in Iraq, this research employed a survey questionnaire. The WarpPLS software facilitated data analysis, employing Partial Least Squares Structural Equation Modelling (PLS-SEM) with bootstrapping for model validation. Confirmatory factor analysis (CFA) with maximum likelihood estimation assessed the measurement model, ensuring a comprehensive understanding of the financial management strategies and performance relationship.

The study reveals that equipment costs show no significant relationship with performance in Iraq’s construction industry. Larger construction firms exhibit a positive influence on financial performance from material costs, labour costs and permit/licencing fees compared to smaller firms. This suggests a moderation effect of size on the relationship between these cost components and financial outcomes, highlighting the nuanced impact of financial management strategies on performance.

While shedding light on the size-dependent nuances in the relationship between financial strategies and performance, this study is confined to the construction industry in Iraq. The findings might not be universally applicable, and contextual variations should be considered. Additionally, the reliance on survey data introduces the potential for response bias. Future research could expand the scope to different industries and regions, incorporating diverse methodological approaches for a more comprehensive understanding of the nuances in the financial management and performance relationship.

Construction companies in Iraq can enhance project performance by strategically allocating resources and effectively managing costs, considering the nuanced impact of company size. Larger firms, in particular, should focus on optimising material costs, labour costs and permit/licensing fees to maximise financial outcomes. This study provides actionable insights for practitioners, guiding financial management decisions and offering practical recommendations for improving project performance in the Iraqi construction industry.

The research contributes valuable insights to the Iraqi construction industry, an area with limited prior research on management matters. By emphasising the role of size in moderating the relationship between financial strategies and performance, the study informs industry stakeholders, policymakers and professionals about the importance of tailoring financial management approaches based on company size. This knowledge can potentially lead to improved financial outcomes, positively impacting the overall economic and social landscape in Iraq.

This research adds to the body of knowledge by examining the impact of company size on the relationship between financial management methods and performance in Iraq’s construction projects. The study’s originality lies in uncovering the moderating effect of size on the connection between specific cost components and financial performance. The findings provide a unique perspective on financial management strategies, offering construction companies valuable insights into optimising performance based on their size. This research contributes significantly to an underexplored area, filling a gap in the existing literature and providing practical implications for financial decision-making in the construction industry.