Formation of a Unified Digital Data System for Russia Within the Concept of a Digital Organizational Profile
https://doi.org/10.26794/2587-5671-2026-30-4-140-155
Abstract
The relevance of this study is due to the digital transformation of public and corporate finance, which has led to the emergence of new methods and channels for government-business communication. This data-driven platform economy is characterized by a lack of end-to-end digitalization of government information systems and established approaches to presenting an organization’s digital profile. Implementing the digital profile concept through government digital platforms will lead to the creation of a unified information space within the public financial management system. The object of this study is the development of a unified digital data system for Russia, based on the concept of a digital profile. The subject of this study is the system of financial and non-financial reporting information for strategic and systemically important Russian organizations, which forms the core of the digital profile. The aim of the study is to develop a terminology and conceptual framework for the formation of a digital profile of organizations in the field of corporate finance which will serve as the basis for a unified digital data system in Russia. The methodological framework for this study is based on an integrated approach that combines content analysis, comparative, factor, and cluster analysis of information about the activities of strategic and systemically significant Russian organizations. This information is derived from existing regulations, as well as actual financial and non-financial data about the activities of these organizations, which are publicly disclosed on specialized digital platforms. The scientific novelty of this work lies in the development of theoretical principles and conceptual approaches aimed at achieving Russia’s sustainable development goals. These principles are designed to create a unified digital data system in the form of a digital profile for strategic and systemically important organizations, using platform solutions. The practical significance of this research lies in its potential for direct implementation of the proposed approaches into public and corporate financial management mechanisms.
Keywords
JEL: С80, G18, М21, М40
About the Authors
R. P. BulygaRussian Federation
Roman P. Bulyga — Dr. Sci. (Econ.), Head of the Department of Audit and CorporateReporting, Leading Scientific Researcher Center for Scientific Research and StrategicConsulting, Faculty of Taxes, Audit and Business Analysis
Moscow
Competing Interests:
The authors have no conflicts of interest to declare
M. V. Melnik
Russian Federation
Margarita V. Melnik — Dr. Sci. (Econ.), Prof., Prof. of the Department of Audit and Corporate Reporting of the Faculty of Taxes, Audit and Business Analysis, Leading Scientific Researcher Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit and Business Analysis
Moscow
Competing Interests:
The authors have no conflicts of interest to declare
I. V. Safonova
Russian Federation
Irina V. Safonova — Cand. Sci. (Econ.), Assoc. Prof., Prof. of the Department of Audit and Corporate Reporting, Leading Scientific Researcher Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit and Business Analysis
Moscow
Competing Interests:
The authors have no conflicts of interest to declare
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Review
For citations:
Bulyga R.P., Melnik M.V., Safonova I.V. Formation of a Unified Digital Data System for Russia Within the Concept of a Digital Organizational Profile. Finance: Theory and Practice. 2026;30(4):140-155. https://doi.org/10.26794/2587-5671-2026-30-4-140-155
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