The purpose of this paper is to describe and analyze the issues of openness and transparency of the budgeting process in the defense and security sector in Ukraine, which results in effective spending of budgets.After Russia started a full-scale war against Ukraine, the international community is providing Ukraine with numerous financial support packages and ammunition. Therefore, one of the most important issues is strengthening the democratic control over the budget process in the defense and security sector of Ukraine, taking into account the new principles of information openness and its classification as a state secret. Here, the need to develop standards for transparent budgeting and the introduction of an open indicative system for monitoring and evaluating the budget process in the defense and security sector is particularly relevant.The article provides an empirical description, uses data obtained from expert discussions and multidimensional evaluation approaches on openness and transparency of the budget process in the defense and security sector to enhance the effectiveness of military budget spending.The paper develops conceptual approaches to ensuring the efficient use of budgetary resources in the defense and security sector by generalizing the practical implementation of the open and transparent budgeting principles, development of effective mechanisms for budget oversight, and compliance with standards of public accountability.The paper focuses on the need for the implementation of budget transparency standards referring to the priorities of the Military Security Strategy of Ukraine with particular attention to the issues of openness and transparency of financial reporting at budgetary institutions. The study proves the prospects for the introduction of transparent budgeting standards in the defense and security sector, which is a fundamentally new approach able to strengthen corruption prevention and, in combination with other hybrid defense tactics, the military provision.The study is performed under the project “Openness and transparency of budgeting in the defense and security sector of Ukraine”, supported by the Ministry of Education and Science of Ukraine.
The peculiarities of the transparent budgeting in the defense and security sector is considered. The framework of transparency is explained taking into account the need to preserve the balance between openness and confidentiality of the sensitive information in the defense and security sector. The principles of budgeting with special focus on the security sector are identified along with the classification of the levels of transparency inherent to the degree of sophistication in the budgeting process. The conditions and factors for the transparent budgeting in the defense and security sector are examined with respect to the feasibility and comprehensiveness in budgeting. Given the urgent need to ensure the framework for the development of open budgets and the transparency of budgeting in the defense and security sector in Ukraine, as well as taking into account the relevance of these issues to ensure compliance with international standards, the theoretical and methodological foundations on transparency in the budgeting process in Ukraine were provided.
The paper examines the correlation between artificial intelligence (AI) and digital human resource management (HRM), their impact on sustainable development. It explores the growing importance of sustainable HRM and its integration within business processes. The study investigates how AI and digital HRM contribute to sustainable HRM practices and analyses influencing factors. It has been proven that many companies are wary of AI and digital HRM impact on sustainable HRM, facing integration challenges. The conclusions reveal that AI and digital HRM help addressing social issues spreading in today’s world. Large corporations strive to implement them to achieve sustainable development goals. Strategic HRM focuses on strategy and human resources, while sustainable HRM emphasizes the connection between sustainability and HRM practices. To gain a deeper understanding of digital HRM, a survey on “People’s vulnerability to human trafficking and exploitation in the context of war” was conducted. The findings show AI’s potential to influence societal behaviour, highlighting its importance in shaping sustainable HRM. The practical implications of this research can aid enterprises in stabilizing their resource consumption. Economic growth, social inclusion, and environmental protection are essential interconnected elements for achieving sustainable development and ensuring the wellbeing of individuals and society.
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