Government transparency and corruption in a turbulent setting: The case of foreign aid to Ukraine

IF 2.6 3区管理学 Q1 POLITICAL SCIENCE

Governance-An International Journal of Policy Administration and Institutions Pub Date : 2023-11-21 DOI:10.1111/gove.12835

Javier Cifuentes-Faura

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Abstract

This paper analyzes the role of accounting in disaster mitigation and the importance of transparency to avoid corruption. During the Ukrainian war, accounting has allowed the redistribution of war material, the quantification of economic aid, or the efficient management of humanitarian aid. This paper aims to set a research agenda on transparency and corruption in foreign aid to a fragile and conflict-affected country. In order to analyze the situation of corruption in Ukraine during the war, first a review of the latest corrupt events is carried out and its position in the Corruption Perception Indicator is analyzed. Subsequently, we analyze the aid that Ukraine has received from other countries and institutions, and whether it is transparent. The possible dependence of the Corruption Perception Indicator on the transparency index of each country in the management of aid to Ukraine is studied. This article links corruption, transparency and accounting in the context of the Ukrainian war, highlighting the important role of auditing and financial controls, and presents proposals for future research.

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动荡环境下的政府透明度与腐败:对乌克兰的外国援助

本文分析了会计在减灾中的作用以及透明度对避免腐败的重要性。在乌克兰战争期间，会计使战争物资的重新分配、经济援助的量化或人道主义援助的有效管理成为可能。本文旨在为一个脆弱和受冲突影响的国家设定一个关于对外援助透明度和腐败的研究议程。为了分析乌克兰在战争期间的腐败情况，首先对最近的腐败事件进行了回顾，并分析了其在腐败感知指标中的位置。随后，我们分析了乌克兰从其他国家和机构获得的援助，以及这些援助是否透明。研究了在援助乌克兰的管理中，腐败感知指标对每个国家透明度指数的可能依赖。本文将乌克兰战争背景下的腐败、透明度和会计联系起来，强调审计和财务控制的重要作用，并提出了未来研究的建议。

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来源期刊

Governance-An International Journal of Policy Administration and Institutions Multiple-

CiteScore

5.70

自引率

10.30%

发文量

期刊介绍： Governance provides a forum for the theoretical and practical discussion of executive politics, public policy, administration, and the organization of the state. Published in association with International Political Science Association''s Research Committee on the Structure & Organization of Government (SOG), it emphasizes peer-reviewed articles that take an international or comparative approach to public policy and administration. All papers, regardless of empirical focus, should have wider theoretical, comparative, or practical significance.