Kateryna Mikhasіuk
Separate Structural Unit «Rivne Professional College of Economics and Technologies of National University of Water and Environmental Engineering», Rivne
https://orcid.org/0000-0002-3117-237X
electronic payments, public sector, digital transformation, state regulation, accounting system, financial management, budget institutions
Abstract
The article examines the development and implementation of electronic payments in the public sector, focusing on the challenges of state regulation and their integration into accounting systems. The study identifies key types of electronic payments, their institutional infrastructure, and accounting features, emphasizing differences between public and private sector practices. Based on recent research, the paper highlights the dual role of digitalization as both a driver of transparency and a source of regulatory complexity. The findings underscore the need for balanced state policies, data protection, and harmonization of payment and accounting systems to enhance public financial management efficiency.
Author Biographies
Olena Doroshenko, National University of Water and Environmental Engineering, Rivne
Candidate of Economics (Ph.D.), Associate Professor
Kateryna Mikhasіuk, Separate Structural Unit «Rivne Professional College of Economics and Technologies of National University of Water and Environmental Engineering», Rivne
