PERSONALIZATION OF CORPORATE REPORTING AS THE COURSE OF DEVELOPMENT OF ITS PRACTICE
Z.E. Kashchina
Saint-Petersburg State University, Universitetskaya nab., 7/9, St. Petersburg, 199034
Keywords: финансовая отчетность, пользователи отчетности, персонализированная отчетность, информация, данные, технологии, financial reporting, users of reporting, personalized reporting, information, data, technologies
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
The forms of corporate reporting and user requirements to accounting data in modern economy are subject of the research. The concept of personalized reporting was introduced to identify and assess the existing trend of customization of the reporting format for a certain external user. The research resulted in proving the hypothesis of the existence of great interest of the users of accounting data and corporate reporting in the access to detailed information about facts of business life in real-time mode.
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