Implementation of information technologies in the international accounting system of fuel and energy sector enterprises

¹ Central Ukrainian National Technical University, 25000 Kropyvnytskyi, Ukraine
² Sumy State University, 40000 Sumy, Ukraine
³ Uman National University of Horticulture, 20300 Uman, Ukraine
⁴ Kyiv National Economic University, 03057 Kyiv, Ukraine
⁵ Interregional Academy of Personnel Management, 03039 Kyiv, Ukraine

^* Corresponding author: l.zakharkina@biem.sumdu.edu.ua

Abstract

The study aims the analysis the introduction of information technologies into the international accounting system of organisations in the fuel and energy sector, in particular, to establish the optimal nomenclature composition of digital transformation tools for accounting and auditing tools for the economic activities of organisations in the fuel and energy sector, as well as to establish practical steps to implement these tools in the accounting policies of the studied enterprises. The use of two principles for determining the appropriate range of technological solutions of Accounting 4.0, namely, the expert principle (based on the analysis of 10 professional resources) and the scientometric one (based on the analysis of 500 relevant publications) with their subsequent correlative and analytical comparison, allows providing an independent and high-quality solution to the issue of identifying solutions and tools for digital transformation and modernisation of accounting processes in the economic and economic activities of fuel and energy companies. It is established today, among information technologies, the following digital tools of Accounting 4.0 are the highest priority for integration into the international accounting policy of fuel and energy companies: Cloud Computing, Blockchain Technology, Big Data, Artificial intelligence (AI), AI-based automation, Machine learning and Internet of things.