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International Accounting
 

Theoretical and methodological aspects of forming a digital profile of State strategic organizations based on corporate reporting

ISSUE 7, JULY 2026

Received: 27 May 2026

Accepted: 6 July 2026

Available online: 30 July 2026

Subject Heading: INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

JEL Classification: C88

Pages: 105-120

https://doi.org/10.24891/uuiqwu

Irina N. BOGATAYA Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation
bogatyy89@rambler.ru

https://orcid.org/0000-0002-4925-9705

Roman P. BULYGA Financial University under Government of Russian Federation, Moscow, Russian Federation
rbulyga@fa.ru

https://orcid.org/0000-0002-3755-132X

Elena M. EVSTAF'EVA Corresponding author, Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation
2982232@mail.ru

https://orcid.org/0000-0001-7414-4080

Subject. This article deals with the issues related to the methodology of creating a digital profile for State strategic and systemically important organizations.
Objectives. The article aims to clarify the conceptual foundations of the digital profile of State strategic and systemically important organizations and develop a methodological algorithm for its formation based on corporate reporting in the context of digital transformation of public administration.
Methods. For the study, we used comparative, systems, and structural and functional analyses, based on the regulatory framework and best practices of disclosure by State-owned companies and corporations.
Results. The article proposes an original definition of the digital profile of a State strategic and systemically important organization, outlines a set of principles for forming the digital profile, and also presents a four-step methodological algorithm for building it based on corporate reporting.
Conclusions and Relevance. The digital profile of State strategic and systemically important organizations differs from a similar tool used by commercial entities due to the public-law nature of these organizations, the regulatory rules on the types of data, and information security requirements. The original definition of a digital profile and the set of formulated principles create a conceptual foundation for unifying methodological approaches to shaping a digital profile in the public sector. The developed four-step algorithm provides a systematic solution for digital transformation tasks, taking into account multi-level reporting and the requirements for machine-readable formats. Its practical application will ensure the accuracy, completeness, and relevance of the data needed for the effective functioning of the government management and financial regulation system. The results obtained are practically significant for a wide range of stakeholders: government sector organizations, supervisory and regulatory bodies, developers of government information systems and digital platforms, as well as the scientific community in terms of advancing corporate reporting methodology.

Keywords: digital profile, consolidated reporting, strategic and systemically important organizations, digital ecosystem, sustainable development

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