Reforming the Information Support of Public Administration in the Wartime

Abstract

Introduction. The appropriate database on the effectiveness of the institutional sectors of the Ukrainian economy, including Nonfinancial and Financial corporations and the General Government sector, plays a vital role in decision-making at the state level and the level of institutional investors.Problem Statement. According to the World Bank forecasts, the wartime in Ukraine and a significant reduction in GDP necessitate the attraction of additional finances aiming at economic recovery. These need accurate information, both at the stage of requests for additional funding from international financial institutions and at the accountability and effectiveness assessment stage.Purpose. Developing and substantiating the suggestions to increase the transparency of information on financial and property state and the efficiency of institutional sectors of the economy. Management decisions based on such information can be made at the meso and macro levels during wartime and post-war recovery of the economy.Materials and Methods. The study is based on the following information sources: documents issued by international financial and professional organisations to develop accounting and analytical support for decisionmaking. Research methods used: bibliographic, analysis, synthesis, generalisation and systematisation.Results. The following critical issues of IPSAS implementation for justifying strategic financial decisions during both wartime and the post-war period are identified. It is proved that there may be other areas, related to the further development of the entities’ nonfinancial reporting in Ukraine.Conclusions. The results of the study have allowed formulating the suggestions for further improvement of the transparency and accountability of institutional sectors and developing a potentially informational solid and analytical database for strategic decision-making.

Sustainable Development Reporting in Emergency Situations

“…[9], Abela M. [10], Nasreen T., Baker R., Rezania D. [11] and others);  standardization of approaches to disclosure of information on the sustainable development of entities (de Villiers C., La Torre M., Molinari M. [12], de Villers C., Dimes R. [13] and others);  improvement of the regulatory and organizational model of preparation, collection and quality control of corporate sustainability reporting (Amoako K. O., Amoako I. O., Tuff our J., Marfo E. O. [14], Fusco F., Civitillo R., Ricci P., Morawska S., Pustulka K., Banasik P. [15], Iefymenko T., Lovinska L., Kucheriava M. [16] and others);  empirical studies of the corporate reporting practices on sustainable development by sectors and regions (Tumwebaze Z., Bananuka J., Orobia L., Kinatta M. [17], Leo D., Sfodera F., Cucari N. Mattia G., Dezi L. [18], Buallay A. [19], Alsahali K. F., Malagueno R. [20] and others).…”

Public Financial Management in martial time and post-war reconstruction of Ukraine: scientific support of transformations

“…Проблематику особливостей УДФ, законодавчого удосконалення та реалізації податкової політики з урахуванням нових економічних реалій, зумовлених воєнним станом та завданнями модернізації економіки у повоєнний період, урегулювання податкових преференцій у контексті антикризової фіскальної політики, оцінювання політики наближення податкового законодавства України до директив Ради ЄС комплексно розкрито в міжнародних виданнях та публікаціях: "Guidance on Core Indicators for Sustainability and SDG Impact Reporting. UNCTAD" [28], "Реформування інформаційного забезпечення державного управління в умовах воєнного стану" [29] та ін. [30][31][32][33][34].…”