IMPORT SUBSTITUTION OF OPERATIONAL AND MANAGEMENT ACCOUNTING SYSTEMS AT A KNOWLEDGE-INTENSIVE ENTERPRISE AS A FACTOR OF TECHNOLOGICAL SOVEREIGNTY: A CASE STUDY OF OILFIELD SERVICE COMPANY "TEKHNOLOGII OFS"

Abstract

The need for import substitution of digital operational accounting (OA) and management accounting (MA) systems in Russia’s strategic sectors, particularly in the oil and gas industry designated as critical information infrastructure (CII) facilities, became urgent amid the 2022 geopolitical shifts and the imposition of sanctions and counter-sanctions. This study analyzes the process and outcomes of an import substitution project implemented at the oilfield service company "Tekhnologii OFS" (formerly Baker Hughes’ Russian division). The work aims to comprehensively assess the transition from a foreign ERP system (SAP R/3) to the domestic platform "1C: ERP Holding Management," identifying key challenges, methodological solutions, and measuring the economic impact. The scientific contribution lies in developing and testing a model for emergency migration of complex accounting systems in a large knowledge-intensive holding under tight deadlines and sanctions pressure while preserving international accounting standards (US GAAP). The methodology includes comparative legal analysis of regulatory frameworks (Presidential Decree No. 166, Federal Law No. 187), literature review on MA and digitalization, analysis and synthesis methods, and a case study of the project at "Tekhnologii OFS." Empirical data comprised internal company reports, implementation records, and statistics from the Russian Ministry of Digital Development on the domestic software registry. Results demonstrate the successful launch of full-cycle OA and MA on the Russian platform within a record 6 months without operational disruptions, including deep process reengineering and implementation of unique costing methodologies (Activity Rate, Freight Rate). Significant economic effects were achieved: 5% reduction in labor costs, 20% decrease in operating expenses, 15% faster management reporting, and 25% accelerated regulatory reporting. Practical significance includes creating a replicable model and recommendations for other fuel and energy sector enterprises undergoing digital import substitution, emphasizing risk management, accounting methodology preservation, and operational continuity. The study confirms the viability of domestic solutions for managing complex knowledge-intensive production under technological sovereignty.