Public Policy and Accounting

Blockchain in the New Era of Accounting: A PRISMA-Guided Review on Trends and Future Prospects

Georgios Kampiotis — 2025-12-19

This review synthesizes recent scholarships at the intersection of digital accounting and blockchain, examining how their integration reshapes financial reporting, auditing, and organizational performance. Following PRISMA 2020, we screen and analyze peer-reviewed studies published from 2023 through July 2025 across leading databases. Evidence indicates that digital accounting—driven by blockchain, artificial intelligence, cloud platforms, and robotic process automation—improves data accuracy, process efficiency, transparency, and fraud deterrence, enabling timelier, decision-useful information. At the same time, adoption is constrained by cybersecurity exposure, high implementation and maintenance costs, talent shortages, and change resistance. The literature also documents role reconfiguration: accountants are shifting from transactional data entry toward analytical, assurance, and advisory functions. Outcomes, however, are heterogeneous across regions and industries, reflecting differences in regulation, digital infrastructure, and organizational readiness. We conclude by outlining a research agenda on ethical governance and accountability, policy and standard-setting implications, curriculum and workforce development, and cross-cultural adoption dynamics to support sustainable, trustworthy digital transformation in accounting and auditing.

Regulatory and legal support for the implementation of the business partnership mechanism as a basis for analyzing the functioning of such a mechanism

Svitlana Svirko — 2025-12-19

At the current stage of development of economic relations, business partnership is one of the productive forms of cooperation in the economic life of any country. The purpose of the article was to study the regulatory and legal support for the implementation of the business partnership mechanism as a whole and in the context of cooperation between the state and business and the formation of proposals for its improvement. To realize the specified goal and achieve scientifically based results in the research process, general scientific and specific methods of knowledge of phenomena and processes were applied in the context of the object-subject base of research, in particular: analysis and synthesis, induction and deduction, logical-structural, comparative analysis, generalization, modeling. The characteristics of the provisions of the Constitution of Ukraine, the Civil and Economic Tax Codes, the new Law of Ukraine «On the peculiarities of the regulation of the activities of legal entities of individual organizational and legal forms in the transitional period and associations of legal entities» are given, and conclusions are made about significant gaps in such legislation, excluding a separate type of business partnership - public-private partnership. The structure of the Laws of Ukraine «On Public-Private Partnership» (2010) and «On Public-Private Partnership» (2025) was analyzed in the context of their substantive provisions. Approaches to the analysis of the effectiveness of the implementation of public-private partnership, established by legislation, were developed and their extrapolation to the entire sphere of business partnership was motivated. The formation of a separate regulation on business partnership, as well as the methodology of the effectiveness of business partnership as the basis of methodical support for the analysis of business partnership, is substantiated.

Institutional maturity of state authority bodies as a prerequisite for the successful implementation of KPI: author's assessment model and development directions for Ukraine

Hryhorii Dziuba — 2025-12-19

The article focuses on implementing key performance indicators (KPIs) in Ukrainian public authorities amid wartime conditions and European integration. The starting point is a «pilot» legislative case—the draft amendments to the Customs Code on assessing the efficiency and effectiveness of customs authorities (first reading on 17 December 2025), which for the first time at the statutory level sets requirements for indicators and proposes specific KPIs. The article argues that the value of KPIs depends less on the precision of their wording than on an institution’s maturity: its ability to set objectives in the logic of policies and services, sustain the «planning–monitoring–adjustment» cycle through data and analytics, ensure process continuity, accountability, and organizational learning.The argument builds on a comparative analysis of OECD and World Bank approaches, a synthesis of maturity/capability models, and an assessment of the risks of formalization and»gaming the metrics». The author proposes a five-level model of institutional maturity for KPI implementation (from a formal-declarative level to adaptive, dynamic KPIs) that integrates results accountability, process discipline, data governance and analytics, digital integration, and a culture of learning and adaptability. A diagnostic methodology is developed across five domains (digital infrastructure, quality of management data, staff competencies; integration of KPIs into management cycles, sustainability of strategic planning), with evidence-gathering tools including surveys, interviews, document and regulatory analysis, and audits of processes and IT systems. A demonstrative application using examples from customs, the tax service, CNAPs, and regulatory bodies identifies typical barriers to progressing between levels (data culture, staffing shortages, a fragmented IT landscape, and gaps between strategy and budgeting). The article concludes that increasing institutional maturity is a prerequisite for valid KPIs and their real influence on decisions and resource allocation, when the model can serve as a diagnostic tool and as a basis for roadmaps to strengthen institutional capacity.

Development of a Strategic Accounting and Control System for Freight Forwarding Services in the Industry 4.0 Environment: Opportunities and Challenges

Serhii Lehenchuk — 2025-12-19

The article investigates the development of accounting and control systems for freight forwarding enterprises amidst the implementation of Industry 4.0 technologies. The study analyzes the fragmentation of scientific research regarding the impact of digitalization on forwarding activities and identifies a lack of systematic approaches to assessing implementation risks. Three key benefits of utilizing Internet of Things (IoT), Artificial Intelligence (AI), and Big Data are revealed: 1) Visibility (ensuring real-time supply chain transparency); 2) Optimization (increasing resource efficiency); 3) Analytics (strategic data-driven planning). The directions for transforming the accounting and control system are defined by transitioning from periodic documentation to continuous monitoring, replacing simplified cost allocation methods with precise costing based on sensor data, and evolving from retrospective reporting to predictive analytics. The main challenges of digitalization are systematized into: 1) Technological (scalability, device incompatibility, data security); 2) Organizational (staff resistance, competency deficits, low implementation success rates); 3) Regulatory (absence of accounting standards for new business models). Strategies to overcome these barriers include investing in training, engaging consultants, implementing iteratively, and developing an organizational culture. Perspectives for further research include unifying digital asset accounting methods and transforming professional competencies for accounting personnel.

Financial Support for the Digital Transformation of Healthcare Systems in the Leading Countries of the World

Iryna Abramova — 2025-12-19

The article examines the features of financial support for the digital transformation of healthcare systems in the leading countries of the world. It is substantiated that the digitalization of healthcare is not only a technological direction of modernization, but also an important component of financial and managerial policy that requires proper resource provision, long-term planning, and effective coordination between public and private actors. It is shown that the models of financing digital change in healthcare are shaped by the institutional characteristics of national systems, the level of socio-economic development, the structure of funding sources, and the degree of the state’s digital maturity.

The paper summarizes the dynamics of total digital health funding worldwide, characterizes regional features of investment distribution, and identifies the leading countries in terms of financing the digital transformation of healthcare systems in the Asia-Pacific region and Europe. Particular attention is paid to venture capital as an important mechanism for supporting innovative, technologically complex, and scalable solutions in digital health. It is proved that venture financing performs not only a resource function, but also a selective one, concentrating capital in the most promising segments, particularly in managerial solutions, research, and medical diagnostics.

It is established that the current architecture of financial support for the digital transformation of healthcare systems has a distinctly differentiated character and is marked by significant interregional and intraregional disparities. It is substantiated that the effectiveness of public governance in this area largely depends on the ability to integrate budgetary, insurance, and private investment instruments into a coherent and strategically aligned model of sectoral development. It is concluded that the financial support of digital transformation in healthcare systems of the leading countries is formed through a combination of financial stability, institutional coherence, innovation orientation, and the capacity to scale digital solutions.

Methodology of public administration of healthcare system potential

Anton Kurbanov — 2025-12-19

The article explores the theoretical and methodological foundations of public administration of the healthcare system potential as a complex multi-level object of public administration. The expediency of applying a systemic approach is substantiated, which allows considering the potential of the healthcare system as an integrated set of interconnected elements and relationships that form its holistic properties and determine the effectiveness of its functioning. It is determined that the potential of the healthcare system is not reduced to a set of social relations, but acts as their qualitative characteristic, reflecting the system's capacity to provide an appropriate level of medical services, public health, and efficient use of resources.

The content of the public administration methodology is revealed through the interaction between the subject and the object of management, as well as through a set of methods, goals, functions, and resources. The composition of public administration subjects−which include central executive bodies, regional administration, and local self-government−is systematized, and their role in the formation and implementation of state healthcare policy is defined. Particular attention is paid to the differentiation and characterization of the potential’s components: human resources, financial, and infrastructural.

The paper proposes a classification of methods for public administration of the healthcare system potential by the nature of impact (direct and indirect), content (administrative, economic, socio-psychological, and others), form of implementation (legal and organizational), and orientation. It is proved that management efficiency is ensured by a combination of imperative and stimulating instruments of influence, as well as the implementation of modern digital, strategic, and program-target methods.

The importance of feedback as a key element of the methodology, implemented through monitoring, performance evaluation, and adjustment of management decisions, is separately substantiated. It is established that the transformation of the public administration methodology should be based on adaptability, consistency, and orientation toward the strategic development goals of the healthcare system in the face of modern challenges.

General requirements of the European Union for the law enforcement systems of member states

Oleksandr Olkhovskyi — 2025-12-19

The article examines the theoretical and legal foundations as well as practical mechanisms of the European Union’s influence on the reform of law enforcement systems in EU Member States in the context of Ukraine’s European integration processes. It analyzes the evolution of Ukraine’s European integration course and the intensification of reforms after 2014 and in the context of the full-scale invasion, which has significantly strengthened the security dimension of integration and public support for these changes. The regulatory and legal framework of EU requirements for law enforcement systems is systematized through the prism of the EU primary law, in particular the Treaty on European Union (TEU), the Treaty on the Functioning of the European Union (TFEU), and the Charter of Fundamental Rights of the European Union. It is determined that the EU does not unify the structure of law enforcement agencies in Member States but establishes supranational standards for their functioning, based on the principles of the rule of law, political neutrality, independence of the judiciary and prosecution, respect for human rights, and effective democratic oversight. The content of key provisions of EU primary law and their impact on the organization and functioning of law enforcement bodies are examined, particularly in the areas of cross-border cooperation, information exchange, joint crime and terrorism prevention, and the provision of procedural human rights guarantees. It is substantiated that the effectiveness of law enforcement systems in the EU is assessed not only by crime-fighting outcomes but also by the level of respect for fundamental rights and freedoms. A comparative analysis of the implementation of European standards in Poland, Hungary, and Slovakia is carried out. The key areas of criticism by EU institutions are summarized, including the politicization of the prosecution service, weakening of judicial independence, excessive expansion of law enforcement powers without adequate oversight, and violations of human rights. It is determined that deviations from EU standards are accompanied by the application of political, legal, and financial instruments of influence, including infringement procedures and restrictions on access to funding. Based on the analysis of European Commission reports and the application practice of the EU Charter of Fundamental Rights, the most problematic areas in Member States are identified, particularly judicial independence, the functioning of prosecution services, the proportionality of police powers, and the protection of migrants’ rights. The existence of regional differences in the level of compliance with EU standards is substantiated.

A Comprehensive Analysis of Perceptions, Impact, and Behavioral Aspects of Corruption in European Union Countries

Andrii Nikolaienko — 2025-12-19

This article provides a comprehensive analysis of the perceptions, impacts, and behavioral aspects of corruption within European Union countries. The methodological framework of the study integrates the Corruption Perceptions Index (CPI) with the findings of the Eurobarometer 548 sociological survey, enabling a multidimensional assessment of corruption processes. The study analyzes the dynamics of the Corruption Perceptions Index from 2012 to 2024, regional disparities, and the specificities of subjective corruption perceptions among the EU population. It was established that, despite the relative stability of the index, there is a stagnation in anti-corruption policy and a gap between objective indicators and subjective perceptions of corruption. The research proves that a majority of EU citizens view corruption as a widespread phenomenon, despite its limited personal impact. Significant interstate differentiation was identified, along with a contradiction between declared intolerance toward corruption and the actual behavior of citizens. Particular attention is paid to the analysis of the reporting level of corruption offenses, which remains low in most countries. The study substantiates that the effectiveness of anti-corruption policy depends largely on the level of institutional trust and civic engagement in anti-corruption efforts.