{"title":"Government transparency and corruption in a turbulent setting: The case of foreign aid to Ukraine","authors":"Javier Cifuentes-Faura","doi":"10.1111/gove.12835","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":48056,"journal":{"name":"Governance-An International Journal of Policy Administration and Institutions","volume":"37 2","pages":"659-670"},"PeriodicalIF":2.6000,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/gove.12835","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Governance-An International Journal of Policy Administration and Institutions","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/gove.12835","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"POLITICAL SCIENCE","Score":null,"Total":0}
引用次数: 0
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.
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.
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