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Justification of the Choice of Data Architecture When Designing the Digital Profile of Strategic and Systemically Important Budgetary (Autonomous) Institutions

https://doi.org/10.26794/2408-9303-2026-13-4-32-41

Abstract

In the context of the digital transformation of public administration, one of the key tasks is to create a unified information space that ensures the consolidation of information about the activities of core domestic enterprises in the economy. However, the existing approaches to the disclosure of data from strategic and systemically important budgetary (autonomous) institutions are fragmented, which makes it difficult to use them for analysis. The purpose of the study, based on the methods of systematic and comparative analysis, is to substantiate the choice of data architecture when designing the digital profile of strategic and systemically important budgetary (autonomous) institutions. As a result of the work, a three-level architecture of a digital profile with open and closed access contours is proposed, within which information is collected, processed and published. The choice of technological solutions is justified supporting automated upload with blockchain fixation, multidimensional grouping, extraction of parameters from unstructured documents and visualization in dashboards. The proposed architecture corresponds to the priorities of the national project «Data Economics and Digital Transformation of the State» regarding the implementation of platform solutions and artificial intelligence technologies in public administration. The results of the study are of practical value for economic entities, specialists in the corresponding field, as well as for a wide range of users of financial and non-financial reporting.

About the Authors

M. Yu. Aleynikova
Financial University under the Government of the Russian Federation
Russian Federation

Marina Yu. Aleynikova — Cand. Sci. (Econ.), Assoc. Prof., Assoc. Prof. of the Department of Audit and Corporate Reporting at the Faculty of Taxes, Audit and Business Analysis; a Leading Researcher at the Scientific and Educational Center for Continuing Education and Financial Consulting at the Faculty of Taxes, Audit and Business Analysis, 

Moscow.



A. D. Karakhimova
Financial University under the Government of the Russian Federation
Russian Federation

Anastasia D. Karakhimova — Research Intern at the Scientific and Educational Center for Continuing Education and Financial Consulting of the Faculty of Taxes, Audit and Business Analysis, 

Moscow.



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Review

For citations:


Aleynikova M.Yu., Karakhimova A.D. Justification of the Choice of Data Architecture When Designing the Digital Profile of Strategic and Systemically Important Budgetary (Autonomous) Institutions. Accounting. Analysis. Auditing. 2026;13(4):32-41. (In Russ.) https://doi.org/10.26794/2408-9303-2026-13-4-32-41

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ISSN 2408-9303 (Print)
ISSN 2619-130X (Online)