An architectural model for ensuring financial accuracy and consistency of data in distributed operating systems

Article deposited for open archiving and discovery (librarian deposit). Original publication: Izripov, I., Mikhaylov, B., & Omorov, A. (2026). An architectural model for ensuring financial accuracy and consistency of data in distributed operating systems. European Journal of Technical and Natural Sciences (EJTNS), 2026, No. 4, pp. 82–90. Publisher: Premier Publishing s.r.o., Prague. Published 31 July 2026. DOI: https://doi.org/10.29013/EJTNS-26-4-82-90Abstract: An architectural model for ensuring financial accuracy and consistency in distributed operating systems is proposed. This model addresses the main reasons for discrepancies in financial transactions, such as parallel modifications of records, retransmissions of requests, differences in data formats, and failures of individual components. The architecture requirements include transaction integrity, processing sequence, and traceability of changes, fault tolerance, and information recovery. The main components of the model include a transaction loop, financial journal, event repository, message transmission mechanism, accounting subsystem, analytical subsystem, reconciliation tools, and control tools. Mechanisms such as unique identification of operations, idempotent processing, record versioning, and compensation for previous actions are also considered in this model. It has been found that the combination of these mechanisms can reduce the likelihood of duplicate operations, partial data changes, and conflicts between the components of a distributed system.