The strategic importance of data structures in accounting information systems : a theoretical, regulatory and technological perspective

Abstract

PURPOSE: This paper examines the strategic role of data structures as a key direction in the evolution of accounting information systems under conditions of digitalisation, process automation and increasing regulatory requirements. It investigates how the development of logical and semantic data structures transforms the architecture of accounting systems and supports the proposition that data structures increasingly substitute traditional dataprocessing procedures.

DESIGN/METHODOLOGY/APPROACH: The study adopts a theoretical and conceptual research approach supported by an analysis of contemporary institutional, regulatory and technological frameworks. The analysis encompasses selected digital accounting solutions and reporting infrastructures, including the National e-Invoice System (KSeF), SAF-T/JPK structures, JPK_KR_PD, chart-of-accounts tagging mechanisms and international standards for financial data exchange. The paper integrates insights from accounting information systems theory, digital transformation literature and developments in regulatory technology.

FINDINGS: The analysis demonstrates that current digital reforms in accounting represent more than technical modernisation. They entail a fundamental reconfiguration of accounting logic, shifting from systems based on manual procedures and locally defined recording schemes towards environments governed by standardised, validated and interoperable data structures. As a result, data structures emerge as a strategic organisational resource that enhances information quality, supports process automation, improves auditability and regulatory compliance, facilitates the application of artificial intelligence and increases the managerial usefulness of accounting information. The study further identifies dimensions and potential indicators of data-structure maturity that may serve as a basis for future empirical investigation.

PRACTICAL IMPLICATIONS: The findings provide guidance for accounting professionals, system designers, software developers and regulators involved in digital transformation initiatives. The proposed conceptual framework may support the assessment of organisational readiness for structured digital reporting, the design of next-generation accounting information systems and the development of policies aimed at improving data interoperability and automation.

ORIGINALITY/VALUE: The paper contributes to the accounting information systems literature by conceptualising data structures as a strategic and autonomous component of accounting infrastructure rather than merely a technical representation of accounting records. It advances the notion of a substitutive relationship between data structures and accounting procedures, proposes a framework for assessing data-structure maturity and identifies directions for future research on the digital transformation of accounting systems.