Accountability theory and its implication in public finance

Анотація

In recent decades in developing and developed economies, the discussion of the importance of accountability in public governance has increased significantly and been considered as a necessary tool of reformation and advanced management. Thus, the overlook of the theory of accountability and views at this concept of classic and modern scholars is well-timed and caused by the reformation trends in Ukraine. The aim of the research is to investigate the theoretical background of the accountability and the empirical evidence of the accountability implementation in public finance in Ukraine, including how the interaction between the institutions involved in the public finance occurs. The paper is based mainly on the secondary data analysis and qualitative methods of research. The findings of the research are based on the comprehensive analysis and generalization of the theoretical views on the nature and essence of the accountability and discover the peculiarities of the accountability processes in public finance management, which is widely promoted as means toward the effective reformation of government and democratic transformations in Ukraine today. Practical implications: The findings are useful for practitioners and researchers to gain theoretical and practical knowledge about the accountability and its implication in the Ukrainian realities. The research sheds light on the necessity of the future development of this topic and may be used as a basis for further academic research. The research is selective and does not attempt a total coverage of the topic. However, it identifies current problems in the current state of the accountability concept in Ukraine.

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