Registration Number
0223U001925,
0122U001966
, R & D reports
Title
Openness and transparency of budgeting in the defense and security sector of Ukraine
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Head
Petlenko Yuliia V., Кандидат економічних наук
Registration Date
06-02-2023
Organization
Taras Shevchenko National University of Kyiv
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The object of the study is modern processes of the formation of democratic civilian control over the security and defense sector of Ukraine in the context of European integration.
The subject of the study is the theoretical and methodological foundations and practical aspects of strategic budget planning in the defense and security sector of Ukraine based on an open and transparent system of public administration.
The purpose of the work: consists in: 1) determining the theoretical basis for the analysis of the possibility of institutional implementation of the indicative monitoring and evaluation system of the budgetary process of financing the defense and security sector; 2) preparation proposals for the introduction of effective program-target budgeting in the defense and security sector; 3) justification of proposals for the use of target performance indicators (KPI) in budget programs; 4) development of recommendations for the development of institutional compliance between priorities, goals and tasks national security policy, on the one hand, and opportunities and availability of funding, on the other.
Research methods: systematic approach, methods of formal logic, analysis and synthesis, analogy and comparative analysis, qualitative and quantitative comparisons, statistical sampling and analysis, method of theoretical generalization.
Research results and their novelty:
1) The theoretical and institutional principles of transparency and openness of the budget process are determined. The application of the concept of institutional logic allows us to single out some features of the formation of a transparent sector financing policy defense and security, in particular the efforts of an intra-organizational group to resist a certain logic of change affecting organizational practice and changes in the sector defense and security under the influence of internationalization and international security cooperation.
Product Description
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Horyacheva Kira S
Drozd Nataliia V.
Lyutyy Igor О.
Pakholchuk Vadym V.
Stavytskyy Andrii V.
Kharlamova Hanna O.
Schehlyuk Вogdan P.
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2023-02-06