Modeling of sustainable development of the healthcare system on the basis of synergy of effective public administration and digital accounting and analytics

Authors

DOI:

https://doi.org/10.15587/2706-5448.2026.356922

Keywords:

e-health, accessibility, sustainability, digital development, public institutions, driver of modernization, correlation-regression model

Abstract

The object of research is the public administration system in the healthcare sector and its transformational changes under the influence of digitalization. Currently, new challenges for the healthcare system are emerging in the global world. These include global pandemics, active hostilities, migration shifts and processes, economic instability, and digital transformation. That is why ensuring the sustainability of the healthcare system is a critically important aspect of creating appropriate conditions for the social well-being of the population. The paper examines the system of management decisions in the medical field, which is considered as a multi-component dynamic structure that must adaptively respond to the challenges of the external environment and conditions of uncertainty. The paper substantiates a conceptual model of health care system sustainability based on the synergy of public administration and accounting and analytical support. The model is based on the concept of adaptive system dynamics and feedback, which allows mathematically determining the level of management actions on the level of sustainability of the healthcare system. The results of the analysis among five countries (Ukraine, Poland, USA, Germany and Estonia) are presented according to the indicators: healthcare spending in GDP, human resources and level of digitalization. Methodologies used: correlation-regression analysis, index method, comparative analysis. The results obtained showed a high level of causality and correlation between digital tools and economic performance, considering data verification by accounting and analytical support (Pearson coefficient rxy > 0.85 for leading countries), which confirm the relevance of their implementation. The obtained data of the integrated index of health system sustainability (IS for Ukraine increased by 0.28) confirm that the introduction of public management tools in health care allows for a transition to its proactive management.

Author Biographies

Oksana Kyryliuk, Kyiv National Economic University named after Vadym Hetman

PhD of Philosophy in Entrepreneurship, Trade and Stock Exchange, Associate Professor

Department of Business Economics and Entrepreneurship

Alexandr Lavruk, Educational and Rehabilitation Institution of Higher Education "Kamianets-Podilskyi State Institute"

Doctor of Science in Public Administration, Associate Professor

Department of Public Administration, Management and Inclusive Economy

 

Oksana Domina, University of Helsinki

PhD, Grant-funded Researcher

Research Units of the Faculty of Social Sciences

Yana Tsymbalenko, National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”

PhD, Associate Professor, Authorized Person for the Prevention and Detection of Corruption

Igor Dzemishkevych, Private Joint-Stock Company "Higher education institution "Interregional Academy of Personnel Management"

PhD, Associate Professor

Department of Fundamental Training, Management and Administration

Daryna Melnyk, Classical Private University

PhD, Associate Professor

Department Public Administration and Land Management

Igor Korobko, Classical Private University

PhD, Associate Professor

Department Public Administration and Land Management

Zinoviy Nadyuk, Lesya Ukrainka Volyn National University

Doctor in Public Administration

Department of Politology and Public Administration

Oleksandr Datsii, Private Joint-Stock Company "Higher education institution "Interregional Academy of Personnel Management"

Doctor of Economic Sciences, Professor

Department of Business Economics

Rostyslav Kostyk, Kyiv University of Aviation and Information Technologies

PhD

Department of Public Administration and Administration

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Modeling of sustainable development of the healthcare system on the basis of synergy of effective public administration and digital accounting and analytics

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Published

2026-04-30

How to Cite

Kyryliuk, O., Lavruk, A., Domina, O., Tsymbalenko, Y., Dzemishkevych, I., Melnyk, D., Korobko, I., Nadyuk, Z., Datsii, O., & Kostyk, R. (2026). Modeling of sustainable development of the healthcare system on the basis of synergy of effective public administration and digital accounting and analytics. Technology Audit and Production Reserves, 2(4(88), 65–76. https://doi.org/10.15587/2706-5448.2026.356922

Issue

Vol. 2 No. 4(88) (2026): Economics of enterprises. Macroeconomics

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Economic Cybernetics

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Copyright (c) 2026 Oksana Kyryliuk, Alexandr Lavruk, Oksana Domina, Yana Tsymbalenko, Igor Dzemishkevych, Daryna Melnyk, Igor Korobko, Zinoviy Nadyuk, Oleksandr Datsii, Rostyslav Kostyk

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