مجلة العلوم الإدارية والمالية
Volume 10, Numéro 1, Pages 32-48
2026-06-30

Integrated Project Control Systems And Project Outcomes In Ai-driven Organizations: The Mediating Role Of Operational Engineering With Financial Accounting (focusing On Profit And Loss Statement) - Evidence From Ibm



Authors : Guerrara Samia . Khaled Obaid Ahmed .

Abstract

This research investigates the implementation and strategic utilization of Integrated Project Control Systems (IPCS) within IBM’s complex project environments, emphasizing the critical mediating role of managerial decision-making. The study reveals that IPCS significantly enhance project outcomes by fostering transparency, improving coordination, and enabling the early detection of performance deviations, especially during AI-driven digital transformations. By establishing a robust 'digital thread' across the project lifecycle, these systems allow for a coherent interpretation of cost, schedule, and risk data. Crucially, they bridge the gap between operational engineering milestones and financial accounting standards, directly linking technical progress to the P&L statement. Beyond cost discipline, IPCS function as advanced financial governance mechanisms that ensure the auditability of AI-based decisions. This is evidenced by IBM’s organizational transformation, which has demonstrated tangible impacts on cost efficiency, accuracy of results, and sustained strategic growth.

Keywords

Integrated Project Control Systems (IPCS) ; Digital Transformation ; Operational Engineering ; Cost Efficiency ; IBM

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