Measuring management accountants awareness of Earned Value Management (EVM) tools in infrastructure projects

Abstract

This research aimed to measure the level of awareness among management accountants regarding Earned Value Management (EVM) tools in infrastructure projects. EVM tools are considered modern and important in project management, especially in the infrastructure sector, which is characterized by large investments and complex operations. The researcher employed an experimental approach using a questionnaire administered to a sample of 120 management accountants and project managers working in major contracting companies involved in infrastructure projects in Iraq. The data were analyzed using SPSS software, and the hypotheses were tested using appropriate statistical tests. The results showed that the level of awareness of EVM tools was moderate at 68%, with statistically significant differences attributable to the variables of experience and academic qualification. The research offered recommendations to enhance awareness of these tools through specialized training programs and continuous professional development.