WEAKNESSES OF INTEGRATING ERP, EAM AND BI INFORMATION SYSTEMS WITH LONG-TERM ASSET ACCOUNTING AND EFFECTIVE SOLUTIONS

Abstract

This study investigates the weaknesses of integrating Enterprise Resource Planning (ERP), Enterprise Asset Management (EAM) and Business Intelligence (BI) information systems with long-term asset accounting in the oil and gas transport sector of Uzbekistan. Drawing on a single-firm case study of "Sarbon-Neftegaz" Joint-Stock Company — a subsidiary of "Uzbekneftegaz" JSC operating a fleet of 134 vehicles — the paper identifies four systemic integration weaknesses: data fragmentation across isolated departmental platforms; the absence of a unified asset master register; IAS 16 [1]-non-compliant depreciation policy; and the lack of real-time BI dashboards for strategic decision-making. Using quantitative financial data from 2022–2024 alongside qualitative field observations, the study proposes a three-layer integration architecture that combines ERP financial modules, EAM maintenance and GPS-telematics feeds, and a BI analytical layer. The proposed framework is validated through a cost-benefit projection demonstrating potential annual savings of UZS 3,364 million (29.4% of total asset value), a 60% reduction in reporting lead time, and an increase in vehicle utilisation from 74.3% to 85.0%. The findings contribute to the sparse empirical literature on ERP–EAM–BI integration in developing-country extractive-sector subsidiaries and provide a replicable implementation roadmap for analogous organisations.