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Organization of construction accounting in the process of sustainable development

Author

Listed:
  • Gaisha Shulenbayeva
  • Aigul Jondelbayeva
  • Aliya Nurgaliyeva
  • Azamat Zhanseitov
  • Ainur Myrzhykbayeva

Abstract

The aim of this study was to examine the perceptions of different professionals who are working in the construction industry about construction accounting, within the context of construction project management and development. A primarily quantitative research approach was used in this study. The researcher developed a bespoke survey questionnaire as the research instrument. This research instrument was then used in the collection of the data from the respondents. Considering that this study was implemented at the height of the Covid-19 pandemic, the data gathering procedures had to be conducted virtually. The sample population used in the present study was composed of 100 individuals (N = 100). These 100 individu-als have already been working as accountants in a company that is operating in the construction industry for at least 1 year at the time of the study?s implementa-tion. The participants? responses to the survey questionnaire were collected and then sorted using Microsoft Excel. The corresponding scores were then analyzed using descriptive statistical analysis. This was done by determining the frequency (percentage) of the participants who chose a specific answer to every question in the survey. In conclusion, if quality, efficiency, and profitability are a construction firm?s main focus, then there is a good chance that the use of construction ac-counting or its integration in the construction project management and sustainable development process would be of great help. However, if the goal is to shorten the project delivery timeframe, or to improve the project completion rates (i.e., productivity), then chances are the construction firms should stay away from con-struction accounting, at least at the moment.

Suggested Citation

  • Gaisha Shulenbayeva & Aigul Jondelbayeva & Aliya Nurgaliyeva & Azamat Zhanseitov & Ainur Myrzhykbayeva, 2022. "Organization of construction accounting in the process of sustainable development," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 11-28.
    • Handle: RePEc:fan:rissri:v:html10.3280/riss2022-002002
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    References listed on IDEAS

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    1. Toma Lankauskienė, 2016. "Application of the growth accounting method for the construction industry," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 17(3), pages 430-443, June.
    2. Hussain, Simon & Liu, Lana Yan Jun & Miller, Anthony D., 2020. "Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    3. Jens Wüstemann & Sonja Kierzek, 2005. "Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 69-106, January.
    4. Salling, Kim Bang & Leleur, Steen, 2015. "Accounting for the inaccuracies in demand forecasts and construction cost estimations in transport project evaluation," Transport Policy, Elsevier, vol. 38(C), pages 8-18.
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