1. eVNUIR
  2. Фонди факультетів та підрозділів
  3. Факультет історії, політології та національної безпеки
  4. Наукові роботи (FH)
Please use this identifier to cite or link to this item: https://evnuir.vnu.edu.ua/handle/123456789/30181
Title: 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
Authors: Pustovit, Yuliya Yu.
Herasymchuk, Ruslan V.
Kotsur, Vitalii V.
Nunyuk, Inna I.
Buryk, Zoriana M.
Bibliographic description (Ukraine): 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
Issue Date: 19-Dec-2025
Date of entry: 15-Jan-2026
DOI: https://doi.org/10.23925/2178-0080.2025v27iSI.73114
Keywords: administration
transparency
accountability
financial management
public-private partnership
public finance
legal support
Page range: 132–151
Abstract: Transparency and accountability in public finance management (PFM) are key to ensuring efficient use of funds for publicprivate 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
URI: https://evnuir.vnu.edu.ua/handle/123456789/30181
References (International): Act No. 23/2017, on Rules of Budgetary Responsibility (2017). https://www.rozpoctovarada.cz/en/statement-of-the-czech-fiscal-council-concerning-the-governments-proposal-to-amend-act-no-23-2017-coll-on-budgetary-responsibility-rules/
Akomea-Frimpong, I., Jin, X., Osei-Kyei, R., & Pariafsai, F. (2023). Critical managerial measures on financial risks of sustainable public–private partnership projects: a PRISMA review. Journal of Financial Management of Property and Construction, 28(3), 398-422. https://doi.org/10.1108/JFMPC-12-2021-0070
Androniceanu, A. (2021). Transparency in public administration as a challenge for a good democratic governance. Revista» Administratie si Management Public, 36, 149-164. https://www.ceeol.com/search/article-detail?id=964121
Ayhan, B., & Üstüner, Y. (2023). Turkey’s public–private partnership experience: a political economy perspective. Southeast European and Black Sea Studies, 23(1), 115-138. https://doi.org/10.1080/14683857.2022.2065622
Bach, S. (2020). Fiscal councils’ impact on promoting transparency and accountability in public finance management. Public Sector Economics, 44(3), 355-384. https://doi.org/10.3326/pse.44.3.4
Batjargal, T., & Zhang, M. (2021). Review of key challenges in public-private partnership implementation. Journal of Infrastructure, Policy and Development, 5(2), 1378. https://doi.org/10.24294/jipd.v5i2.1378
Batra, R. (2023). Review of public–private partnerships across building sectors in nine European countries: Key adaptations for PPP in housing. Engineering, Construction and Architectural Management, 30(7), 2904-2927. https://doi.org/10.1108/ECAM-07-2021-0664
Bundesministerium der Justiz. (1969). Haushaltsgrundsätzegesetz (HGrG) – Gesetz über die Grundsätze des Haushaltsrechts des Bundes und der Länder [Budgetary Principles Act]. BGBl, I S, 1273. https://www.gesetze-im-internet.de/hgrg/
Bundesministerium der Justiz. (2005). Informationsfreiheitsgesetz (IFG) – Gesetz zur Regelung des Zugangs zu Informationen des Bundes [Freedom of Information Act]. BGBl, I S, 2722. https://www.gesetze-im-internet.de/ifg/
Bundesrechnungshof. (n.d.). Über den Bundesrechnungshof [About the Federal Court of Audit]. https://www.bundesrechnungshof.de/
Çakmak, M. D., & Gediz Oral, B. (2023). The Success of Public Private Partnerships with Transparency and Accountability Principles, 4(3), 289-311. https://doi.org/10.52108/2757-5942.4.3.5
Chiswa, N. (2024). Unravelling critical success factors in public-private partnership implementation. European Procurement and Public Private Partnership Law Review, 19(1), 39-60. https://doi.org/10.21552/epppl/2024/1/7
Consip (n.d.). Portale Consip – Mission e vision. https://www.consip.it/chi-siamo/identità/mission-e-vision
Cordery, C. J., & Hay, D. (2024). Public sector audit: new public management influences and eco-system driven reforms. Journal of Public Budgeting, Accounting & Financial Management. https://doi.org/10.1108/JPBAFM-07-2023-0124
Cuadrado-Ballesteros, B., Ríos, A. M., & Guillamón, M. D. (2023). Transparency in public administrations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 35(5), 537-567. https://doi.org/10.1108/JPBAFM-10-2022-0158
Decreto Legislativo 14 marzo 2013, n. 33 (2013). Gazzetta Ufficiale Serie Generale, 80. Entrata in vigore il 20 aprile 2013. https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2013-03-14;33
European Commission. (2008). Interpretative Communication on IPPP https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52008XC0412(02)
European Commission. (2014). Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts. Official Journal of the European Union, L 94, 1–64. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0023
Iacuzzi, S. (2022). An appraisal of financial indicators for local government: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 69-94. https://doi.org/10.1108/JPBAFM-04-2021-0064
Kotlyrevskiy, Y., Petrukha, S., Mandzinovska, Kh., Brynzei, B., & Rozumovych, N. (2022). Impact of modern information and communication technologies on economic security in the context of COVID-19. International Journal of Computer Science and Network Security, 22(1), 199–205. http://paper.ijcsns.org/07_book/202201/20220127.pdf
Lawal, C., Friday, S., Ayodeji, D., & Sobowale, A. (2024). Advances in public-private partnerships for strengthening national financial governance and crisis response systems. International Journal of Advanced Multidisciplinary Research and Studies, 6(4), 1700-1719. https://www.multiresearchjournal.com/admin/uploads/archives/archive-1744897403.pdf
Legea 544/2001 privind liberul acces la informațiile de interes public (2001). https://legislatie.just.ro/public/detaliidocument/31413
Ley 19/2013, de 9 de diciembre, de transparencia, acceso a la información pública y buen gobierno (2013). Boletín Oficial del Estado, núm. 295. https://www.boe.es/buscar/act.php?id=BOE-A-2013-12887
Ley 9/2017 de contratos del sector público. (2017). https://www.boe.es/buscar/act.php?id=BOE-A-2017-12902
Loi budgétaire du 22 décembre 2023 (2023). Moniteur belge. Entrée en vigueur le 1 janvier 2024. www.stradalex.com/fr/sl_news/document/sl_news_future_law2022_2023_55_3714-fr?access_token=e18c509cc6b454393fc194277e50df5d6d9b8f99
Loi organique n° 2001692 relative aux lois de finances (2001). Journal officiel de la République française, 177 (2). https://www.budget.gouv.fr/reperes/lolf/articles/loi-organique-relative-aux-lois
Ministero delle Infrastrutture e dei Trasporti. (2015). Portale Opencantieri. https://www.mit.gov.it/comunicazione/news/opencantieri-i-dati-trasparenti-e-aggiornati-sulle-opere-pubbliche
Morais, P., Matos, J., Bessa Vilela, N., & Oplotnik, Z. J. (2022). Transparency and Risk Allocation in PPP: Addressing Complex Contracts' Mathematical Formulas in the Portuguese Case. Lex Localis: Journal of Local Self-Government, 20(2). https://doi.org/10.4335/10.4335/20.2.435-453(2022)
Mulyani, S. (2021). Critical success factors in public-private partnership. Journal of Accounting Auditing and Busines, 4(1), 81-86. https://doi.org/10.24198/jaab.v4i1.31953
Nuwagaba, I., Tshombe, L. M., Molokwane, T., & Nduhura, A. (2022). Accountability Paradox for the Success of Public Private Partnership (PPP) Projects in developing Countries. African Journal of Development Studies, 12(1). https://hdl.handle.net/10520/ejc-aa_affrika1_v12_n1_a13
Offentlighetsprincipen. (1766). https://www.regeringen.se/sa-styrs-sverige/grundlagar-och-demokratiskt-deltagande/offentlighetsprincipen/
Open Government Partnership. (2022). PPP Transparency Guidelines – Open Government Plan. https://www.opengovpartnership.org/members/germany/commitments/DE0046/
ÖPPBeschleunigungsgesetz (2005). http://www.meinepolitik.de/oeppges.htm
Oulasvirta, L., & Rönkkö, J. (2023). Public financial management: Budgeting, accountability and auditing. Finnish Public Administration: Nordic Public Space and Agency (pp. 111-126). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-031-34862-4_7
PPPs Regulatory Quality. (n.d.). World Bank Development Indicators. https://databank.worldbank.org/source/ppps-regulatory-quality/Type/TABLE/preview/on
Putintsev, A., Klymenko, O., Mala, S., Horlach, A., Petrukha, N., & Kovtun, M. (2022). Financial aspects of social and environmental responsibility of business. Ad Alta: Journal of Interdisciplinary Research, 12(2, Special Issue XXIX), 49–56. http://www.magnanimitas.cz/ADALTA/120229/papers/A_09.pdf
Reig, M., Gasco-Hernandez, M., & Esteve, M. (2021). Internal and External Transparency in Public-Private Partnerships – The Case of Barcelona’s Water Provision. Sustainability, 13(4), 1777. https://doi.org/10.3390/su13041777
Roehrich, J. K., Lewis, M. A., & George, G. (2014). Are public-private partnerships a healthy option? A systematic literature review. Social Science & Medicine, 113, 110–119. https://doi.org/10.1016/j.socscimed.2014.03.037
Roumboutsos, A. (2015). Public-private partnership performance in the transport sector. Transport Reviews, 35(2), 149–166. https://doi.org/10.1080/01441647.2014.993746
Ryzhakova, G., Petrukha, S., Petrukha, N., Krupelnytska, O., & Hudenko, O. (2022). Agro-food value added chains: Methodology, technique and architecture. Financial and Credit Activity: Problems of Theory and Practice, 4(45), 385–395. https://doi.org/10.55643/fcaptp.4.45.2022.3809
Sheppard, G., & Beck, M. (2023). Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency. Journal of Accounting and Public Policy, 42(4), 107111. https://doi.org/10.1016/j.jaccpubpol.2023.107111
Stafford, A., & Stapleton, P. (2022). The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs. Accounting, Auditing & Accountability Journal, 35(3), 950-980. https://doi.org/10.1108/AAAJ-12-2019-4324
Szolno-Koguc, J. (2018). The significance of openness and transparency for accountability in public finances. Financial Internet Quarterly, 14(2), 58-66. 10.2478/fiqf-2018-0012
Tallaki, M., & Bracci, E. (2021). Risk allocation, transfer and management in public–private partnership and private finance initiatives: A systematic literature review. International Journal of Public Sector Management, 34(7), 709-731. https://doi.org/10.1108/IJPSM-06-2020-0161
Tryckfrihetsförordningen [Freedom of the Press Act], SFS, 1949, 105. (2023). (Original work published 1766). The Riksdag of Sweden. https://www.riksdagen.se/globalassets/05.-sa-fungerar-riksdagen/demokrati/the-freedom-of-the-press-act-2023-eng.pdf
Ustawa o partnerstwie publicznoprywatnym. (2008). Dz.U. z 2008 r. nr 19, poz. 100. https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=wdu20090190100
Ustawa z dnia 21 października 2016 r. o umowie koncesji na roboty budowlane lub usługi. (2016). https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20160001920
Ustawa z dnia 27 sierpnia 2009 r. o finansach publicznych. Dziennik Ustaw 2009 nr 157 poz. 1240. https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=wdu20091571240
Van Hooydonk, E. (2022). Seaport PPPs in the EU: Policy, Regulatory, and Contractual Issues. Handbook on Public Private Partnerships in Transportation, Vol I: Airports, Water Ports, Rail, Buses, Taxis, and Finance, 129-152. https://doi.org/10.1007/978-3-030-83484-5_8
Viana, L. C., Moreira, J. A. C., & Alves, P. (2023). Disclosure of information and transparency in public-private partnerships: A comparative study between Portugal and the UK. Accounting in Europe, 20(1), 66-92. https://doi.org/10.1080/17449480.2022.2091466
Viana, L., Moreira, J. A., & Alves, P. (2022). State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions. Financial Accountability & Management, 38(4), 633-660. https://doi.org/10.1111/faam.12342
Viana, L., Sarmento, J., Moreira, J. A., & Alves, P. (2021). The impact of public–private partnerships on public accounts: The Portuguese roads sector. Financial Accountability & Management, 37(3), 279-302. https://doi.org/10.1111/faam.12275
Vlašković, V. B., & Maksimović, S. L. (2024). The importance of implementing good governance principles in public-private partnerships in Serbia. MB University International Review, 2(1), 55-66. https://doi.org/10.61837/mbuir020124055v
Wet open overheid [Open Government Law] (2022). https://www.ibabs.com/en/glossary/open-government-act/
Yeretin, Y., Oharieva, N., Petrukha, N., Hudenko, B., & Tsiupa, O. (2024). Effect of humanitarian spending for national economy in wartime: Budgetary and economic aspects. Pakistan Journal of Life and Social Sciences, 22(2), 6592–6601. https://doi.org/10.57239/PJLSS-2024-22.2.00497
Content type: Article
Appears in Collections:Наукові роботи (FH)

Files in This Item:
File Description SizeFormat 
2178-0080.2025v27iSI.73114.pdf1,09 MBAdobe PDFView/Open
Show full item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.