Personalization as a probable future corporate reporting

Kashchina Zhanna Evgenievna

The article discusses the general problems of corporate reporting methodology and forecasting methods based on credentials. Special attention is paid to the problem of the contradiction between the interests of issuers and the existing information requests of users of public reporting. Ways of resolving these contradictions are proposed. In particular, the article discusses alternative methods of corporate reporting, on the basis of which it would be possible to build more accurate forecasts about the future performance and financial position of organizations. The relevance of the proposed methods is confirmed by the results of the research. The theoretical basis for the study was the work devoted to such scientific areas as isomorphism, neoinstitutionalism, as well as the theory of signals. We can observe the convergence of methods and technologies that were once isolated from each other. In addition, advances in many areas of modern science are associated, among other things, with increased computing capabilities. This also applies to the processing of data used to make economic decisions by business, the basis of which is largely accounting. One of the possible results of these trends is the replacement of static financial statements with the original (primary) data that can be obtained and analyzed by the end user.

Keywords:accounting, corporate reporting, personalized reporting, isomorphism, signal theory, neoinstitutionalism, theory of fields.