Financial Management of Local Authorities: on–War and After–War Perspective
Journal: eKNUTSHIR
Year: 2023

This thesis investigates the financial management practices of local authorities in Ukraine during the ongoing war that started after a full-scale invasion in February 2022. The study was conducted through a qualitative case study approach, with data collected from analysis of official documents and reports, interviews, and observation of relevant activities. Using the complexity theory as a lens, the study considers the financial system as a complex adaptive system. It identifies the challenges