The role of accountability and transparency in government during disasters: the case of Ukraine–Russia war

IMPACT

This article provides interesting ideas on transparency and accountability and economic management during times of emergencies. The publication and dissemination of information allows citizens to monitor government performance. Greater transparency reduces information asymmetries and increases public trust in politicians. The possible relationship between an indicator related to government transparency of different countries in the management of aid to Ukraine during the Ukraine–Russia war and various indicators of corruption, together with measures of the quality of accounting systems and open access to information, is analysed and discussed. Lessons for policy-makers include creating a committee responsible for auditing government actions and the publication of each decreed action through a government transparency portal. The article will be of value to professionals in the field of public financial management as it allows them to question the transparency problems that still exist and to offer various solutions.

ABSTRACT

This article discusses the important role of accountability in developing actions that can mitigate disasters and help uncover corrupt practices, with a particular focus on the invasion of Ukraine. Indicators related to transparency in aid management during this conflict and corruption are analysed. The results indicate that the most transparent countries in this process are among those with the least corruption and the highest quality of accounting systems. In addition, some policy recommendations are offered to ensure transparency in management.

KEYWORDS:

• Accountability
• audit of aid
• corruption
• governance
• transparency
• Ukraine–Russia war

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Notes on contributors

Javier Cifuentes-Faura

Javier Cifuentes-Faura is a researcher in the Department of Financial Economics and Accounting at the University of Murcia, Spain. His research relates to public administration and economics, business, education, green economics and sustainability. He has published in impact journals, such as Public Performance & Management Review, Local Government Studies, Social Indicators Research, or Journal of Policy Modeling. He has participated in several international conferences, being invited to some of them as keynote speaker.