The Future of Accounting and Reporting System
https://doi.org/10.26794/2408-9303-2026-13-3-6-16
Abstract
The subject of the study is corporate reporting, which is one of the most effective structuring elements of the economy’s information space (including financial markets). Nowadays, corporate reporting is the result of humanity’s attempt over approximately the past century to adapt accounting to a rapidly changing worldview driven by scientific and technological progress, without altering the theoretical and methodological foundations of accounting. At the same time, forecasting the future of accounting is impossible without recognising the inevitability of its changes due to the advent of a fundamentally new era. The purpose of this article is to identify the dominant features of modern accounting science based on a study of its various established areas. The article also identifies factors that influenced the transformation of the accounting and reporting system (including IFRS and national accounting systems), and draws attention to the needs to develop its future model. Research methods included deduction, induction, and abduction, logical and quantitative analysis, statistical methods. The results of the research are of theoretical and practical value for scholars exploring and developing the conceptual framework for the accounting and reporting system and its methodological tools, for professional accounting community, teachers, and students. Scientific significance of the research: it can serve a basis for developing a model for the future of the accounting and reporting system and can also spark up creative academic discourse.
About the Author
O. V. Rozhnova
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Olga V. Rozhnova — Dr. Sci. (Econ.), Prof., Prof.of the Department of Accounting, Analysis and Auditing
Moscow
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Review
For citations:
Rozhnova O.V. The Future of Accounting and Reporting System. Accounting. Analysis. Auditing. 2026;13(3):6-16. (In Russ.) https://doi.org/10.26794/2408-9303-2026-13-3-6-16
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