The Relationship between Financial Reporting System and Project Success: A Case of Construction Projects in UAE

• 作者: Faisal Khan Muhamad M.S.Jumaa Sharif Ullah Jan Shatha Mustafa Hussain
• 来源期刊: 现代会计与审计:英文版
• 学科: 经济
• 关键词: effective reporting system construction projects in UAE project success qualitative study
• 年，卷（期）: 2020,（8）
• 页码范围: 360-375
• 页数: 16页
• 分类号: F42

摘要

The purpose of this paper is to deliver a better perception of the project success,and how reporting system might increase the probability of project success in construction projects in UAE.Further,it aims at exploring the relationship between effective reporting system in terms of the characteristic of its outputs(mainly effectiveness of financial reporting system)and project success.Semi-structured interviews with a number of interior auditors,accountants,and chief financial officers(CFOs)from different corporations in construction sector in UAE in order to recognize how effective reporting system in terms of the characteristic of its outputs(broad scope,timeliness,aggregation,and integration)might contribute to increase the probability of project success.There are several success factors in construction projects in UAE,thus it is very hard to capture all these factors in one paper.Hence,this paper is not considering all project success factors rather it focuses on the characteristic of outputs of the reporting system generally and the financial reporting system particularly(broad scope,timeliness,aggregation,and integration),as most of the studies in the literature considered the reporting system as a key factor of project success.This paper adds to both project management and accounting research by evidencing results from an exploration how effective reporting might impact the project success,with valuable implications for standard officials,customers,investors,stakeholders,sponsors,shareholders,CFOs,project developer,consultants,internal auditors,and accounting academics.The effective reporting system in United Arab Emirates(UAE)construction projects enables possessors,customers,and contractors of projects to get timely information about the progress of project in a brief and significant format which in turn improve the decision-making process and contribute to project success.This paper implies a contribution for both project management literature and accounting research by investigative the effectiveness o