| Summary: | 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.
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