Government bureaucracy efficiency, and its attending cost for society, is one of the gravest issues currently facing Ukraine. The low efficiency of Ukrainian government bureaucracy is caused by a merger of bureaucracy, political power, and large, manipulating business interests. As a result, Ukraine faces a significantly depressed economy, a high level of corruption, low property rights protection, and a pervasive lack of trust in the government in general. In order to understand the true costs and benefits of government bureaucracy for the Ukrainian society, a methodology of calculating bureaucracy specifically for Ukraine was developed. Previously unused indicators were added to provide greater accuracy. The inefficiency of Ukrainian government bureaucracy was determined categorically. Paths to the improvement of Ukrainian government bureaucracy efficiency were suggested.

Opportunistic government behavior: How controlling approaches in public management can prevent it

The article deals with the problems of government financial accountability in post-communist countries. The purpose of the article is to justify the necessity of government financial accountability development, especially in post-communist countries. Several research methods were used. First of all, the positive economic approach was used to describe the main ideas of government financial accounting and account- ability. Secondly, Worldwide Governance Indicators were used to prove the necessity of government financial accountability development in post-communist countries. Thirdly, by using an institutional analysis, the main problems in government financial accountability were discovered. Fourthly, ideas to improve government financial accountability were suggested. Those suggestions were developed, taking into account the specific problems of post-communist countries. Government financial accounting in post-communist countries, such as Ukraine, Belarus, and Russia, significantly lags behind the demands of modern society, affecting all members and levels of the national economy. Overcoming this problem is common to almost all post-communist countries. Effective finan- cial and economic information must meet basic quality characteristics – relevant, significant, objective, comprehensive, neutral, and without error. Post-communist countries which are not EU members must consider the important role of open financial information in the successful development of state and business spheres, increasing competitive advantage and attracting investors.