This Understanding Concept Computing helps one understand where digital financial reporting is headed in my view. This is not as much about the specific term "concept computing"; it is more about the ideas that I see in that slide deck.
In particular take a look at slide 32 which talks about "self-declaring" and "self-defining" components.
"Knowledge models" which are the concepts and relations between concepts are not hard coded into software applications, rather software applications read these knowledge models and dynamically adjust themselves.
This is another presentation, Concept Computing in Twelve Tweets.
Model = Design = Documentation = User Interface
Concept computing enables everyone to model.