INTELLIGENT REPORTING AND ARTIFICIAL INTELLIGENCE IN THE CONTEXT OF GLOBAL DIGITAL TRANSFORMATION

Abstract

Against the backdrop of global digital transformation and the growing adoption of artificial intelligence, the study places the accounting function at the center of sustainable value management. Methodological correspondences between the concept of smart cities and emerging reporting models are analyzed. The main objective of the article is to substantiate a new conceptual framework for intelligent and sustainable reporting. The research outlines a vision for building a digital twin of the enterprise and applying hybrid reporting standards.