title: Personalization as a trend in the development of corporate reporting
metadata.name: dc.contributor.author
metadata.value: Kashchina, Zhanna E.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2022-03-04T17:40:15Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2022-03-04T17:40:15Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2021-12
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Kashchina Z. E. (2021) Personalization as a trend in the development of corporate reporting. St Petersburg University Journal of Economic Studies, vol. 37, iss. 4, pp. 656–681.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu05.2021.406
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/35464
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article deals with the problems of the financial reporting methodology associated with the
  discrepancy between its new forms and the information needs of stakeholders. The purpose of
  the study is to examine the hypothesis about the existence of an interest of economic participants
  in financial reporting, focused on individual information requests of specific counterparties
  of the reporting companies, in the form and content that new technologies can achieve.
  To show the current trend of individual reporting format for a specific user, the concept of
  personalized reporting is used. The theoretical basis for this study was the work of Russian
  and foreign authors devoted to the current crisis of public corporate reporting on possible
  options for the development of its practice, as well as studies on the degree of compliance of
  traditional forms of financial reporting with the level of development of new technologies. The
  practical basis for this study was the materials of a survey of the top management of more than
  300 Russian companies, and the requests of counterparties received by these companies for
  providing them with personalized reporting. The methodology for conducting this research
  was based on the works of a number of foreign authors who have conducted similar studies
  in recent years. The research has confirmed the hypothesis put forward. Conclusions are
  drawn that the use of new integrated communications in accounting can significantly improve
  the quality of information provided to stakeholders. It should be stressed that, personalized
  reporting can be a supplement or alternative to new financial reporting. Attention is drawn
  the need to rethink the accepted methods of financial reporting, as well as to study the main
  changes in its practice.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: St Petersburg University Journal of Economic Studies;Volume 37; Issue 4
metadata.lang: -
metadata.name: dc.subject
metadata.value: accounting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: financial reporting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: data
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: stakeholders
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: personalization
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: information
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: new technology
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: development
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: crisis
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Personalization as a trend in the development of corporate reporting
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 656-681.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/35464/1/656-681.pdf
resources.format: Adobe PDF
resources.size: 916,08 kB