Document Type : Research Paper

Authors

• Hossien Khomjani ¹
• Ali Lalbar ²

¹ Financial Expert

² Associate Professor, Department of Accounting,Ar.c, Islamic Azad University,Arak,Iran

Abstract

Optimal fuel consumption management at petroleum product distribution stations is a major challenge in the oil and energy industry, with direct implications for the national economy and energy security. In this regard, software packages and accounting information systems can provide accurate and timely information and thereby support more effective managerial decision-making. This study aimed to examine the effect of software packages and accounting information systems on fuel consumption management, with the mediating roles of management efficiency, control and monitoring, and planning and optimization at petroleum product distribution stations. The research was applied in terms of purpose and descriptive-survey in terms of method. The statistical population included accounting experts, operations staff, station owners, and members of the relevant professional association; 80 individuals were selected through simple random sampling. Data were collected using a researcher-made questionnaire and analyzed using the partial least squares structural equation modeling (PLS-SEM) approach. The results showed that both software packages and accounting information systems had significant positive effects on fuel consumption management. In addition, accounting information systems had the strongest effect on management efficiency, while software packages had the greatest effect on control and monitoring. The findings indicate that the development of software infrastructure and the implementation of integrated accounting information systems can play an effective role in improving productivity, increasing financial transparency, and enhancing fuel consumption management at petroleum product distribution stations. Accordingly, policymakers and industry stakeholders are advised to prioritize integrated digital systems and invest in human resource training

Keywords

• Accounting Information Systems
• Software Packages
• Fuel Consumption Management
• Structural Equation Modeling
• Partial Least Squares

Main Subjects

• سیاستگذاری‌های اقتصادی و مالی در حوزه‌های فوق‌الذکر در سطوح ملی، منطقه‌ای و جهانی