Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Impact of Public Sector Managers' Use of Accounting Information on Reducing the Cost and Execution Time of Civil Engineering Projects: A Case Study of Executive Agencies in Hamedan Province

Document Type : Original Article

Author
Maryam Zandiyeh
Technical and Vocational University (TVU), Hamedan, Iran
Abstract
This study examines the impact of public sector managers' use of accounting information on reducing the costs and execution time of civil engineering projects, focusing on executive agencies in Hamedan Province. Undoubtedly, accounting information—in its modern, extensive, and advanced form—serves as a primary basis for decision-making by managers and officials across companies, organizations, and all economic and non-profit entities. The quality and presentation of this information have long been critical factors in complex decision-making processes. This research aims to assess the influence of financial information and its quality on project manager performance and project scheduling; the study utilized a questionnaire distributed among 100 managers from executive agencies in Hamedan Province. The results indicate that while there is no significant relationship between the presentation and quality of financial information and either project manager performance or appropriate project scheduling, there is a significant relationship between the provision of government accounting information and both the execution costs and the implementation timelines of civil engineering projects undertaken by government agencies.
Keywords
Accounting information
civil engineering projects
managerial performance
financial information
executive agencies of Hamedan Province
Subjects