Construction of an accounting-analytical support model for the public sector based on the synergy between artificial intelligence and blockchain technologies

Authors

DOI:

https://doi.org/10.15587/1729-4061.2025.340995

Keywords:

accounting-analytical support, information technologies, cloud technologies, artificial intelligence, blockchain, public sector

Abstract

This study investigates artificial intelligence and blockchain technologies as part of the accounting-analytical support system in the public sector.

The problem addressed relates to the task of building an effective model of accounting-analytical support in the public sector, based on the synergy of artificial intelligence and blockchain technologies.

In the process of the study, a model of accounting-analytical support in the public sector was constructed, underlying which is the synergy of artificial intelligence and blockchain technologies. The model was built on the basis of a logical and consistent roadmap for the transition to an intelligent model of budget resource management.

An algorithm for implementing blockchain technology in the accounting-analytical support system in the public sector was developed, which takes into account technical, organizational, legal aspects, and provides a comprehensive approach to the integration of blockchain technologies.

It was substantiated that the model built would make it possible to integrate automated data collection and verification, conduct intellectual analysis, forecast, generate various forms of reporting, as well as warrant security, immutability, and information protection.

The economic effect of investments in the implementation of a model of accounting-analytical support in the public sector based on the synergy of artificial intelligence and blockchain technologies has been analyzed, which has demonstrated the economic feasibility and prospects of the project. It has been determined that after covering the initial investment of USD 644,500, it is expected to receive an additional net economic benefit of more than half a million USD in present value over 7 years of system operation.

It has been determined that the annual economic effect in the amount of 240 thousand USD would be achieved due to the complex influence of factors. In particular, it could be attained through a significant reduction in costs for the preparation and automation of reporting; reducing the number of errors; optimizing the use of budget resources; reducing costs for audit and control measures

Author Biographies

Tetiana Larikova, Kyiv National Economic University named after Vadym Hetman

PhD, Associate Professor

Department of Tax Management and Financial Monitoring in the name of Mykola Chumachenko

Iryna Drozd, National Academy of Statistics, Accounting and Audit

Doctor of Economic Sciences, Professor

Department of Accounting, Audit and Taxation

Andriy Lyubenko, Ivan Franko National University of Lviv

Doctor of Economic Sciences, Professor

Department of Accounting Technologies and Taxation

Vadym Telehin, National Defence University of Ukraine

Senior Lecturer

Department of Euro-Atlantic Integration and International Peacekeeping Operations

Liudmyla Novichenko, National Academy of Statistics, Accounting and Audit

PhD, Associate Professor

Department of Accounting, Audit and Taxation

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Construction of an accounting-analytical support model for the public sector based on the synergy between artificial intelligence and blockchain technologies

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Published

2025-10-29

How to Cite

Larikova, T., Drozd, I., Lyubenko, A., Telehin, V., & Novichenko, L. (2025). Construction of an accounting-analytical support model for the public sector based on the synergy between artificial intelligence and blockchain technologies. Eastern-European Journal of Enterprise Technologies, 5(13 (137), 50–61. https://doi.org/10.15587/1729-4061.2025.340995

Issue

Vol. 5 No. 13 (137) (2025): Transfer of technologies: industry, energy, nanotechnology

Section

Transfer of technologies: industry, energy, nanotechnology

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Copyright (c) 2025 Tetiana Larikova, Iryna Drozd, Andriy Lyubenko, Vadym Telehin, Liudmyla Novichenko

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