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International Accounting
 

A conceptual model of the State strategic and systemically important organization's digital profile structure within the corporate reporting ecosystem

ISSUE 9, SEPTEMBER 2026

Received: 29 July 2026

Accepted: 26 August 2026

Available online: 30 September 2026

Subject Heading: INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

JEL Classification: C88

Pages: 99-118

https://doi.org/10.24891/fdqtnm

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 designing a digital profile for State strategic and systemically important organizations within the corporate reporting ecosystem.
Objectives. The article aims to create a conceptual model of the structure of the digital profile of State strategic and systemically important organizations within the corporate reporting ecosystem, as well as develop the architecture of an integrated platform for a unified digital data system for such organizations.
Methods. For the study, we used systems and institutional approaches to analyzing digital transformation of corporate reporting, comparative analysis, as well as structural and functional modeling.
Results. The article presents an original conceptual model of the digital profile structure of a State strategic and systemically important organization, consisting of eight major blocks, and it proposes an architecture for an integrated platform of a unified digital data system for such organizations.
Conclusions and Relevance. The digital profile of State strategic and systemically important organizations serves not only as an identification and service tool but also as a key element of the corporate reporting ecosystem. The developed conceptual model of the digital profile structure creates a foundation for organizing information blocks and standardizing approaches to its formation in the public sector. The developed concept of an integrated platform for a unified digital data system is aimed at moving from fragmented information sets to a complete machine-readable corporate reporting loop. 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 engaged in research on corporate reporting and sustainable development.

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

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