The Future Accounting and Reporting System: Conceptual Foundations and Architecture

Relevance. The article focuses on developing the concept of the Future Accounting and Reporting System in the context of the emergence of an information civilization, the rapid acceleration of scientific and technological progress, the advancement of digital technologies and artificial intelligence, the growing economic, environmental, and social challenges, and the high uncertainty of forecasts. The study employs deductive, inductive, abductive, and statistical methods ; it includes a prospective-retrospective analysis, as well as an examination of regulatory frameworks and the works of Russian and international scholars. The findings of the study will be useful for individual users and organizations seeking to improve information quality and conduct temporal analysis of institutional traces within the strategic planning of their informational and economic activities.