Legal Instruments for Administrative Control Over Transparency and Accountability in Public Finance Management in the Context of Cooperation Between the State and the Private Sector

Autores/as

  • Yuliya Pustovit Department of Administrative, Financial and Information Law, State University of Trade and Economics
  • Ruslan Herasymchuk Department of Constitutional, Administrative and Financial Law, Faculty of Law, Leonid Yuzkov Khmelnytskyi University of Management and Law
  • Vitalii Kotsur Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav
  • Inna Nunyuk Department of Political Science and Public Administration, Faculty of History, Political Science and National Security, Lesya Ukrainka Volyn National University https://orcid.org/0000-0001-6544-2393
  • Zoriana Buryk Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav https://orcid.org/0000-0003-4739-3203

DOI:

https://doi.org/10.23925/2178-0080.2025v27iSI.73114

Palabras clave:

administration, transparency, accountability, financial management, public-private partnership, public finance, legal support

Resumen

Transparency and accountability in public finance management (PFM) are key to ensuring efficient use of funds for public-private partnership (PPP) projects. This article examines the administrative and legal mechanisms supporting transparency and accountability in PPP-related PFM. The methodology applies comparative legal analysis across EU countries and structural analysis of administrative models from 2000 to 2024. Findings highlight variations in tender openness, disclosure and reporting standards, audit independence, system integration, and digitalization. Most states integrate transparency into PPP management, though Spain, Poland, and Belgium show partial adoption, and Romania lacks such mechanisms. Levels of digitalization differ: Italy, Sweden, France, and the Netherlands lead, while Spain, Belgium, and Poland face regional gaps. Future research should assess administrative efficiency in strengthening transparent financial governance.

Biografía del autor/a

Yuliya Pustovit, Department of Administrative, Financial and Information Law, State University of Trade and Economics

Doctor of Sciences in Law and Professor specializing in administrative and financial law. Her research interests focus on the protection of legal entities’ rights and legitimate interests, with a primary emphasis on advocacy and legal representation.

 

 

Ruslan Herasymchuk, Department of Constitutional, Administrative and Financial Law, Faculty of Law, Leonid Yuzkov Khmelnytskyi University of Management and Law

Researcher in the field of administrative law with a particular focus on public safety and public order, including the entities responsible for ensuring public safety and order at the regional level. They have experience in academic research, project development, and collaboration with international institutions. Their recent studies explore public safety and public order as objects of administrative and legal regulation. They are actively engaged in advancing knowledge on the interaction among public safety and public order stakeholders at the regional level.

Vitalii Kotsur, Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav

PhD in Political Science, Doctor of Historical Sciences, Professor, and public figure. His research interests focus on political processes, national and international relations, and historical dimensions of state and societal development.

Inna Nunyuk, Department of Political Science and Public Administration, Faculty of History, Political Science and National Security, Lesya Ukrainka Volyn National University

PhD in Public Administration and Associate Professor. Her research interests include public governance, political processes, national security, public policy analysis, and institutional mechanisms of public administration in contemporary state development.

Zoriana Buryk, Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav

Doctor of Science in Public Administration and Professor. Her professional and research interests include public governance, academic leadership, scientific entrepreneurship, civil society development, and institutional support for research and innovation ecosystems.

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Publicado

2025-12-19

Cómo citar

Pustovit, Y., Herasymchuk, R., Kotsur, V., Nunyuk, I., & Buryk, Z. (2025). Legal Instruments for Administrative Control Over Transparency and Accountability in Public Finance Management in the Context of Cooperation Between the State and the Private Sector. Revista Administração Em Diálogo - RAD, 27(SI), 132–151. https://doi.org/10.23925/2178-0080.2025v27iSI.73114

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Vol. 27 Núm. SI (2025): Dezembro

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Artigos

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Derechos de autor 2025 Yuliya Pustovit, Ruslan Herasymchuk, Vitalii Kotsur, Inna Nunyuk, Zoriana Buryk

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Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.

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Este obra está licenciado com uma Licença Creative Commons Atribuição 4.0 Internacional.