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Abstract Blockchain is a modern, influential technology that is already transforming organizations and their business models in all business processes, including accounting and auditing. The article identifies and analyzes the risks of blockchain application in accounting and audits of fuel and energy companies. Areas of application of blockchain in accounting and auditing of fuel and energy companies have been determined, which include - integration of cryptocurrency into the accounting system of an energy company, creation of smart contracts, certification of renewable energy sources, automation of accounting and document flow, operational management of energy company assets, accounting of accounts consumption of energy and fuel resources. The risks of using blockchain technology in accounting and auditing of fuel and energy companies are systematized, which are grouped according to the following directions: high requirements of blockchain for energy consumption, lack of sufficient knowledge and skills of accountants in working with blockchain, technical, accounting and auditing problems. An example of choosing an economic risk management strategy of an energy company using maximax, Bayes, Laplace, Wald, Savage, Hurwitz criteria has been developed. The results of the research can be useful for accountants, auditors and managers of fuel and energy companies during the implementation and use of blockchain technology in practical activities. Downloads Download data is not yet available. Downloads FULL TEXT Published 2023-03-24 How to Cite Ivanchenkova, L., Shevtsiv, L., Beisenova, L., Shakharova, A., & Berdiyorov, T. (2023). Analysis of the Risks of Using the Blockchain Technology in the Accounting and Audit of a Fuel and Energy Complex Enterprise. International Journal of Energy Economics and Policy, 13(2), 316–321. https://doi.org/10.32479/ijeep.14047 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 2 (2023) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Most read articles by the same author(s) Meiramkul Saiymova, Aliya Shakharova, Aliya Rakaeva, Madina Serikova, Aslan Tasmaganbetov, Yuliya Tyurina, Zhibek Bimagambetova, Energy Security, Economics and Environment in the Eurasian Economic Union: Current and Future Scenarios , International Journal of Energy Economics and Policy: Vol. 10 No. 4 (2020) Aliya Shakharova, Chinara Alamanova, Oleksandra Olshanska, Sofiia Kafka, Ilona Tuts, Gulnar Dugalova, Towards the Implementation of the Environmental and Economic Doctrine of Energy Sector Development: An Environmental and Economic Assessment of Public-private Partnerships in Decarbonization , International Journal of Energy Economics and Policy: Vol. 13 No. 4 (2023) Make a Submission Make a Submission Dergi Kapağı

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