Multidimensional accounting model as a new paradigm of financial information reliability

This article presents the concept of a multidimensional accounting model as an evolutionary vector in the development of the Russian Accounting System (RAS) in the era of digital economic transformation. The authors argue that the limitations of the traditional two-dimensional accounting architecture based on the «debit-credit» plane are not due to imperfections in the double-entry principle itself, but rather in the implementation of this principle within an information space predominantly focused on financial indicators. Based on a critical examination of domestic and international scientific research, regulatory frameworks, and conceptual foundations of financial reporting, the article reveals the essence of the multidimensional accounting model as an n-dimensional coordinate system where each economic event is reflected through the prism of financial, tax, managerial, social, environmental, and risk-oriented dimensions. The paper substantiates that the consolidation of these dimensions in a unified information environment, implemented using OLAP technologies, data warehouses, and metadata systems, forms the foundation for enhancing accounting information reliability in the context of the Accounting Concept in Russia’s Market Economy and the Conceptual Framework of IFRS. The examples provided demonstrate how multidimensional representation of transactions eliminates the information gap between traditional financial accounting, requirements for integrated and ESG reporting, and risk management needs. The article identifies methodological, organizational, and regulatory barriers to implementing the multidimensional model in Russian accounting practice and formulates priority directions for further scientific research in standardizing multidimensional measurements and adapting the Russian Accounting System to the digital environment.