Our study focusses on the sustainable finance framework of the European Union. Given that the concept, target system and practical implementation of sustainability have become one of the top priorities, we consider it important to present in an understandable and simple form what activities and regulations have been created in this regard within the scope of the European Union’s common policy. Starting from the concept of sustainability, we analyse its significance. We examine the economic, social, corporate governance and environmental pillars and the European Green Deal based on them as foundations, as well as some prominent elements of sustainable finance: the Taxonomy, the Corporate Sustainability Reporting Directive, the Sustainable Finance Disclosure Regulation and the Union’s Corporate Sustainability Due Diligence Directive. We review the relationships and interactions of the above elements. We describe the sustainability objectives of the European Green Deal and the resources related to them, as well as the Sustainable Finance package of the European Commission. We also provide an overview of the regulatory details of the above-mentioned elements of EU law, thereby making the complex and complicated process of regulation transparent. These issues are relevant to Hungary and other EU member states located in Central and Eastern Europe and they have an effect on their policies.

This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.

Financial markets have adopted measures aiming at strengthening insurance industry and digital financial assets. Efforts have also been made to strengthen the financial sector and expand lending opportunities in times of economic turmoil. The role of the central banks as a mega-regulator have played a crucial role in implementing coordinated policies and improving the stability of the financial sector. This review paper analyses 100 papers and proposes recommendations for policy makers. The results confirm the financial sector has shown positive performance indicators, and the capital market has become increasingly important along with non-credit financial institutions. However, the growing number of first-time investors in the capital market requires a renewed focus on consumer protection and financial literacy. In addition, the development of digital technologies has changed the landscape of financial services, forcing financial institutions to fight for continued customer loyalty.

The financial inclusion program in Asia has begun to be carried out intensively, focusing on increasing public access, especially for people who have yet to enjoy banking services. This makes financial inclusion one of the development focuses in the financial sector in various countries, especially in the Asian region. This study compares the financial inclusion level and socioeconomic variables’ influence on financial inclusion in Asian countries in 2010–2022. To compare the level of financial inclusion in several Asian countries, the Index of Financial Inclusion (IFI) analysis method was used, while to examine the relationship between socioeconomic variables on financial inclusion, the Ordinary Least Square (OLS) method was used with an estimation technique, in the Fixed Effects Model approach. The results of this study indicate that, in general, financial inclusion in several Asian countries is mainly influenced by the usability dimension. In addition, only the variable GDP per capita is partially influential. While other variables, namely, the unemployment rate and population in rural areas, significantly influence the financial inclusion index.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

The rapid advancement of financial technology (Fintech) has revolutionized the way financial transactions are conducted, with E-payment services becoming increasingly integral to daily commerce. This paper examines consumer perceptions and attitudes towards E-payment services offered by Fintech companies, identifying key factors that influence their acceptance and usage. Employing a quantitative approach, the research integrates quantitative data from surveys and applied SEM (Structural Equation Modelling) through AMOS. Out of 450, 420 respondents have given their views on perceptual preferences and attitudes with the help of SPSS. KMO and Bartlett’s Test are executed to understand and to check the factors for implementing factor analysis further through extractions. Anticipated findings are expected to reveal a spectrum of consumer attitudes shaped by factors such as trust, security, convenience, and technological familiarity. It contributes to the existing literature by providing updated insights into consumer behaviour in the Fintech sector and suggesting actionable strategies for service providers to enhance user engagement and satisfaction. It holds the potential to inform both theoretical frameworks in technology acceptance and practical marketing strategies for Fintech companies aiming to optimize E-payment services for diverse consumer bases.