Sustainable Development in the Management and Accounting of Healthcare Facilities: The Experience of Medical Reform in Ukraine

Abstract

Introduction: Today, with uncertainty and negative environmental and human health changes, achieving the global goals of sustainable development is becoming extremely important. The experience of reforming the medical sector in Ukraine can be helpful to the countries that are developing and implementing reform processes in the medical field to achieve the goals of sustainable development.

Purpose: Reformation processes are caused by changes in the medical sector financing model due to the introduction of state solidarity health insurance.

Methodology: The research shows changes in the role of the state and local authorities in the healthcare system. It also reveals how the medical reform creates conditions for attracting private investments, stimulating the financing of primary healthcare, and opening a self-financing secondary healthcare sector. Special features of the reform in Ukraine are the transformation healthcare facility management’s accounting and information support system and the transition from accounting and reporting standards for the public sector to accounting standards for the private sector.

Findings: The authors describe how introducing a two-tier electronic healthcare system (eHealth), which functions as a state central database and solutions of the medical information system, can provide comprehensive informatization of healthcare facilities and automation of medical and administrative workplaces.

Practical implications: The innovations introduced in Ukraine should create an environment for rationalizing medical healthcare and promote the effective functioning of public and private healthcare facilities.

Citation

Shygun, M., Gutsalenko, L. and Marchuk, U. (2024), "Sustainable Development in the Management and Accounting of Healthcare Facilities: The Experience of Medical Reform in Ukraine", Gupta, S., Taneja, S., Özen, E., Sood, K. and Grima, S. (Ed.) Green Management: A New Paradigm in the World of Business (Emerald Studies in Finance, Insurance, and Risk Management), Emerald Publishing Limited, Leeds, pp. 209-229. https://doi.org/10.1108/978-1-83797-442-920241012