Philosophy of creating information resources

Information has become the main driver of modern society, affecting all spheres of life, from education and science to business and communication. In the context of the global digital transformation, the amount of data generated on a daily basis requires a thorough philosophical analysis of the processes of creating, storing and using information resources. Ethical, ontological and epistemological challenges are keys to understanding the nature of information, its impact on society and economic decisions. The research is aimed at studying these aspects, which allows ensuring transparency, reliability and fair access to information resources, as well as their impact on the economic behaviour of users. The main goal is to identify accounting mechanisms through which the formation of information resources will take into account the likely economic behaviour of information users and to develop recommendations for their ethical and effective use to correct abnormal behavioural trends. The study revealed a number of key results that emphasise the importance of a philosophical approach to the creation and use of information resources in the accounting system, especially in the context of behavioural economics.