AN INFORMATION MODEL FOR ACCOUNTING-REGULATORY-OPERATIONAL DATA CONVERGENCE IN US SMALL-CARRIER TRUCKING

Abstract

This study aims to conceptualize the distinctive accounting-information environment of American small-carrier trucking, where a single owner-operator or a management team of one or two persons typically manages freight movement, financial recording, tax compliance, and equipment tracking as an integrated activity. The study addresses a gap between accounting-information-system research, which generally treats operational technology and financial recording as separate but periodically integrated layers, and trucking operations research, which typically considers accounting an administrative function following dispatch and fuel-card processes. Methodology. The study applies a conceptual and systems-based approach to the analysis of operational and accounting information flows in US small-carrier trucking. Particular attention is given to data generated by electronic logging devices, telematics systems, and fuel cards and to their simultaneous use as accounting inputs, regulatory tax-base information under the International Fuel Tax Agreement (IFTA), and managerial performance indicators. Industry cost data are used to contextualize the operating environment: the American Transportation Research Institute reports an industry-average operating cost of $2.260 per mile in 2024, with non-fuel operating costs reaching a record $1.779 per mile. Results. The study produces three principal artifacts. First, it formalizes the data-identity property specific to US small-carrier trucking, whereby the same operational data simultaneously perform accounting, regulatory, and managerial functions. Second, it proposes the Small-Carrier Accounting Information Model (SCAIM), a four-node data-flow architecture comprising operational, financial-ledger, regulatory-filing, and managerial-dashboard components. Third, it develops an Integration Quality Score structured across three information flows and two dimensions as a diagnostic instrument for evaluating the information setup of an individual carrier. IFTA quarterly reporting illustrates how a single operational data stream can support four simultaneous outputs. Practical implications. The proposed framework provides small carriers and owner-operators with a structured approach to integrating operational, accounting, regulatory, and managerial information. SCAIM and the Integration Quality Score can be used to identify weaknesses in information flows, reduce duplication in data processing, improve regulatory reporting, and strengthen the use of operational data for financial and managerial decision-making.