IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v15y2023i7p5617-d1104930.html
   My bibliography  Save this article

Index of the Openness and Transparency of Budgeting and Financial Management of the Defence and Security Sector: Case of Ukraine

Author

Listed:
  • Silviu Nate

    (Department of International Relations, Political Science and Security Studies, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania)

  • Andriy Stavytskyy

    (Department of International Relations, Political Science and Security Studies, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania
    Department of Economic Cybernetics, Faculty of Economics, Taras Shevchenko National University of Kyiv, 01601 Kyiv, Ukraine)

  • Ganna Kharlamova

    (Department of International Relations, Political Science and Security Studies, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania
    Department of Economic Cybernetics, Faculty of Economics, Taras Shevchenko National University of Kyiv, 01601 Kyiv, Ukraine)

Abstract

Currently, the military actions on the territory of Ukraine require significant support from EU countries and partners in providing military and material assistance. The issue of openness and transparency of budgeting, particularly in the defence and security sector, becomes even more significant. The peak of interest in the literature on the issues of openness and transparency of budgeting appeared in 2005–2006. However, in Ukraine, which has largely continued to follow Soviet trends, this is an alarming subject. It has been brought to the forefront by the events after the full-scale invasion of the Russian Federation. One of the ways to guarantee the openness and transparency of budgeting is the development of a suitable open data system, which includes the analysis of all financial costs based on the proper methodology. Such a methodology should be founded on the concept of assessing the openness and transparency of budgeting and financial management of the defence and security sector of Ukraine at the current stage in the conditions of war and, after it, be measured quantitatively and implemented using IT. This article aims to consider the methodology of an index of openness and transparency of budgeting and financial management of the defence and security sector and to implement it in the case of Ukraine. Based on the conducted literature review, a new method to calculate the index of openness and budgeting transparency of the defence and security sector of Ukraine is built. Nine separate indicators are defined, and each of them affects the final value of the index. Some indicators have a binary form, and some have a scale, which is used to estimate their specific weight of impact. This approach makes it possible not only to monitor the openness and transparency of the defence and security sector but also to show the dynamics of the development of the phenomenon and compare it, in the future, with other countries. Based on calculations for 2008–2021, the trend of this index is shown for Ukraine, and conclusions are made regarding its further application.

Suggested Citation

  • Silviu Nate & Andriy Stavytskyy & Ganna Kharlamova, 2023. "Index of the Openness and Transparency of Budgeting and Financial Management of the Defence and Security Sector: Case of Ukraine," Sustainability, MDPI, vol. 15(7), pages 1-13, March.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:7:p:5617-:d:1104930
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/15/7/5617/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/15/7/5617/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Andriy Stavytskyy & Ganna Kharlamova & Olena Komendant & Jarosław Andrzejczak & Joanna Nakonieczny, 2021. "Methodology for Calculating the Energy Security Index of the State: Taking into Account Modern Megatrends," Energies, MDPI, vol. 14(12), pages 1-19, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Monika Klimontowicz & Anna Losa-Jonczyk & Bogna Zacny, 2021. "Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures," Energies, MDPI, vol. 14(21), pages 1-14, November.
    2. Halkos, George E. & Aslanidis, Panagiotis – Stavros C., 2023. "Sustainable energy development in an era of geopolitical multi-crisis. Applying productivity indices within institutional framework," Resources Policy, Elsevier, vol. 85(PB).
    3. George E. Halkos & Panagiotis-Stavros C. Aslanidis, 2023. "Addressing Multidimensional Energy Poverty Implications on Achieving Sustainable Development," Energies, MDPI, vol. 16(9), pages 1-30, April.
    4. Getao Hu & Jun Yang & Jun Li, 2022. "The Dynamic Evolution of Global Energy Security and Geopolitical Games: 1995~2019," IJERPH, MDPI, vol. 19(21), pages 1-25, November.
    5. Jacek Strojny & Anna Krakowiak-Bal & Jarosław Knaga & Piotr Kacorzyk, 2023. "Energy Security: A Conceptual Overview," Energies, MDPI, vol. 16(13), pages 1-35, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:15:y:2023:i:7:p:5617-:d:1104930. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.