DOI: 10.12737/1998-0701-2026-12-7-35-46 ISSN: 1998-0701
Digital Corporate Reporting: Technologies for Forming and Storing Business Accounting Data
R. Bulyga, Irina Safonova, O. Morozova, V. MkrtchyanThis article explores approaches to the composition and use of modern technological solutions for collecting, systematizing, and storing data for generating digital corporate reporting. Based on an analytical review of functional capabilities, technologies are classified by levels of automation for business accounting data generation. The key technological solutions that ensure the unification of the process of collecting and storing economic entity data are identified and characterized. A functional algorithm for using AI in accounting and control is proposed