Management Accounting System in the Management of an Intelligent Energy Sector Enterprise

Iwona Posadzińska () and Małgorzata Grzeszczak ()
Additional contact information
Iwona Posadzińska: Department of Business Informatics and Controlling, Faculty of Management, Bydgoszcz University of Science and Technology, 85-796 Bydgoszcz, Poland
Małgorzata Grzeszczak: Department of Business Informatics and Controlling, Faculty of Management, Bydgoszcz University of Science and Technology, 85-796 Bydgoszcz, Poland

Energies, 2022, vol. 15, issue 20, 1-17

Abstract: The aim of the article was to assess the implementation of the management accounting tools in managing an intelligent energy sector enterprise. The energy industry, characterized by high price fluctuation, rising costs, and the development of modern technologies, will in the future look for diversified sources of income and changes in business models. Energy entities will move towards intelligent management using management accounting tools, providing access to complete and up-to-date information from internal and external sources and extended management capabilities. In order to obtain answers to the questions, we conducted standardized interviews and an in-depth interview (IDI—individual in-depth interview) with large enterprises, with particular emphasis on the case of Hager Polo Ltd.

Keywords: energy sector; intelligent management; managerial accounting (search for similar items in EconPapers)
JEL-codes: Q Q0 Q4 Q40 Q41 Q42 Q43 Q47 Q48 Q49 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/1996-1073/15/20/7633/pdf (application/pdf)
https://www.mdpi.com/1996-1073/15/20/7633/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jeners:v:15:y:2022:i:20:p:7633-:d:943636

Access Statistics for this article

Energies is currently edited by Ms. Agatha Cao

More articles in Energies from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().