Accounting for Corporate Influence in Online Information Ecosystems

Abstract

Digital communication infrastructures have dramatically reshaped how information is produced, distributed, and consumed within contemporary societies. Online platforms now operate as the primary gateways through which individuals encounter news, knowledge, and public discourse. These infrastructures are largely owned and managed by corporations whose technological systems organize the visibility, prioritization, and circulation of information across global networks. As a result, corporate actors increasingly influence the structure and functioning of online information ecosystems. Despite the magnitude of this influence, traditional accounting frameworks remain primarily focused on financial transactions and organizational economic performance, leaving the informational consequences of corporate digital infrastructures largely invisible within corporate reporting systems. This article examines the concept of accounting for corporate influence within online information ecosystems by exploring how digital platforms shape information flows, how algorithmic infrastructures affect knowledge environments, and why conventional accounting approaches struggle to capture these developments. The study also considers the need for expanded accountability mechanisms capable of addressing informational externalities generated by digital platform economies. By situating accounting within the broader context of digital governance and information system transformation, the article contributes to emerging debates regarding corporate transparency and responsibility in the digital age.