{"id":"https://openalex.org/W7128720315","doi":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177","title":"CONCEPTUAL MODEL OF LOCAL BUDGET MANAGEMENT IN THE PUBLIC FINANCE SYSTEM: THEORETICAL ASPECT","display_name":"CONCEPTUAL MODEL OF LOCAL BUDGET MANAGEMENT IN THE PUBLIC FINANCE SYSTEM: THEORETICAL ASPECT","publication_year":2025,"publication_date":"2025-12-18","ids":{"openalex":"https://openalex.org/W7128720315","doi":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177"},"language":"en","primary_location":{"id":"doi:10.25264/2311-5149-2025-39(67)-167-177","doi":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177","is_oa":true,"landing_page_url":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177","pdf_url":"https://journals.oa.edu.ua/Economy/article/download/4503/4146","source":{"id":"https://openalex.org/S4210222826","display_name":"Scientific Notes of Ostroh Academy National University Series Economics","issn_l":"2311-5149","issn":["2311-5149"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3130895234","host_organization_name":"National University Ostroh Academy","host_organization_lineage":["https://openalex.org/I3130895234"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.oa.edu.ua/Economy/article/download/4503/4146","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5125686772","display_name":"Iryna Forkun","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I164756455","display_name":"Khmelnytskyi National University","ror":"https://ror.org/04r8a1r80","country_code":"UA","type":"education","lineage":["https://openalex.org/I164756455"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Iryna Forkun","raw_affiliation_strings":["Department of Finance, Banking, Insurance, and Stock Market , Khmelnytskyi National University","PhD in Technical Sciences , Associate Professor ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Finance, Banking, Insurance, and Stock Market , Khmelnytskyi National University","institution_ids":["https://openalex.org/I164756455"]},{"raw_affiliation_string":"PhD in Technical Sciences , Associate Professor ,","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001711595","display_name":"Tetyana Gordeeva","orcid":"https://orcid.org/0000-0003-3546-4238","observed_orcids":["https://orcid.org/0000-0003-3546-4238"]},"institutions":[{"id":"https://openalex.org/I164756455","display_name":"Khmelnytskyi National University","ror":"https://ror.org/04r8a1r80","country_code":"UA","type":"education","lineage":["https://openalex.org/I164756455"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Tetyana Gordeeva","raw_affiliation_strings":["Department of Finance, Banking, Insurance, and Stock Market , Khmelnytskyi National University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Finance, Banking, Insurance, and Stock Market , Khmelnytskyi National University","institution_ids":["https://openalex.org/I164756455"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5125762256","display_name":"Yuri Khoma","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yuri Khoma","raw_affiliation_strings":["Director, CENTER PROSPECT LLC , Khmelnytskyi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Director, CENTER PROSPECT LLC , Khmelnytskyi","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.57614691,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"39(67)","first_page":"167","last_page":"177"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.6449999809265137,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.6449999809265137,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.33329999446868896,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.019300000742077827,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/local-budget-management","display_name":"local budget management","score":0.9959999918937683},{"id":"https://openalex.org/keywords/public-finance-system","display_name":"public finance system","score":0.7649999856948853},{"id":"https://openalex.org/keywords/conceptual-model","display_name":"conceptual model","score":0.9419999718666077},{"id":"https://openalex.org/keywords/post-conflict-reconstruction","display_name":"post-conflict reconstruction","score":0.9480000138282776},{"id":"https://openalex.org/keywords/decentralization","display_name":"decentralization","score":0.8050000071525574},{"id":"https://openalex.org/keywords/budgetary-security","display_name":"budgetary security","score":0.6240000128746033},{"id":"https://openalex.org/keywords/regional-development","display_name":"regional development","score":0.4779999852180481},{"id":"https://openalex.org/keywords/public-service-delivery","display_name":"public service delivery","score":0.7089999914169312},{"id":"https://openalex.org/keywords/local-government-accountability","display_name":"local government accountability","score":0.6129999756813049},{"id":"https://openalex.org/keywords/fiscal-transparency","display_name":"fiscal transparency","score":0.6119999885559082},{"id":"https://openalex.org/keywords/ukrainian-regions","display_name":"Ukrainian regions","score":0.7350000143051147}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6784999966621399},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.613099992275238},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.5709999799728394},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5149999856948853},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.48829999566078186},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4747999906539917},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4505999982357025},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.4462999999523163},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.43369999527931213},{"id":"https://openalex.org/C13606891","wikidata":"https://www.wikidata.org/wiki/Q2623243","display_name":"Conceptual model","level":2,"score":0.42739999294281006},{"id":"https://openalex.org/C2778568292","wikidata":"https://www.wikidata.org/wiki/Q7727275","display_name":"The Conceptual Framework","level":3,"score":0.3856000006198883},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.37560001015663147},{"id":"https://openalex.org/C21931767","wikidata":"https://www.wikidata.org/wiki/Q8798","display_name":"Ukrainian","level":2,"score":0.36579999327659607},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3522000014781952},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.34769999980926514},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.3352000117301941},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.30630001425743103},{"id":"https://openalex.org/C2777196312","wikidata":"https://www.wikidata.org/wiki/Q4985034","display_name":"Budget process","level":3,"score":0.2824999988079071},{"id":"https://openalex.org/C73374054","wikidata":"https://www.wikidata.org/wiki/Q2995667","display_name":"Economic stability","level":2,"score":0.2809000015258789},{"id":"https://openalex.org/C47936135","wikidata":"https://www.wikidata.org/wiki/Q294245","display_name":"New public management","level":3,"score":0.27549999952316284},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.27390000224113464},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.26739999651908875},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.26249998807907104},{"id":"https://openalex.org/C108578832","wikidata":"https://www.wikidata.org/wiki/Q7621835","display_name":"Strategic financial management","level":3,"score":0.25060001015663147}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.25264/2311-5149-2025-39(67)-167-177","doi":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177","is_oa":true,"landing_page_url":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177","pdf_url":"https://journals.oa.edu.ua/Economy/article/download/4503/4146","source":{"id":"https://openalex.org/S4210222826","display_name":"Scientific Notes of Ostroh Academy National University Series Economics","issn_l":"2311-5149","issn":["2311-5149"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3130895234","host_organization_name":"National University Ostroh Academy","host_organization_lineage":["https://openalex.org/I3130895234"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","raw_type":"journal-article"},{"id":"pmh:oai:journals.oa.edu.ua:article/4503","doi":null,"is_oa":true,"landing_page_url":"https://journals.oa.edu.ua/index/article/view/4503","pdf_url":null,"source":{"id":"https://openalex.org/S4210222826","display_name":"Scientific Notes of Ostroh Academy National University Series Economics","issn_l":"2311-5149","issn":["2311-5149"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3130895234","host_organization_name":"National University Ostroh Academy","host_organization_lineage":["https://openalex.org/I3130895234"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.25264/2311-5149-2025-39(67)","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.25264/2311-5149-2025-39(67)-167-177","doi":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177","is_oa":true,"landing_page_url":"https://doi.org/10.25264/2311-5149-2025-39(67)-167-177","pdf_url":"https://journals.oa.edu.ua/Economy/article/download/4503/4146","source":{"id":"https://openalex.org/S4210222826","display_name":"Scientific Notes of Ostroh Academy National University Series Economics","issn_l":"2311-5149","issn":["2311-5149"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3130895234","host_organization_name":"National University Ostroh Academy","host_organization_lineage":["https://openalex.org/I3130895234"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7128720315.pdf","grobid_xml":"https://content.openalex.org/works/W7128720315.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W2883898795","https://openalex.org/W2922090304","https://openalex.org/W2965539572","https://openalex.org/W3116713726","https://openalex.org/W3207357875","https://openalex.org/W4225905246","https://openalex.org/W4312315589","https://openalex.org/W4312471933","https://openalex.org/W4362680483","https://openalex.org/W4386264701","https://openalex.org/W4388305886","https://openalex.org/W4388526082","https://openalex.org/W4392782233","https://openalex.org/W4393949967","https://openalex.org/W4405406435","https://openalex.org/W4408025402"],"related_works":["https://openalex.org/W7133393363","https://openalex.org/W4415889620","https://openalex.org/W4391538699","https://openalex.org/W7128715453","https://openalex.org/W7116060210","https://openalex.org/W7164538273","https://openalex.org/W7160439845","https://openalex.org/W4400462647","https://openalex.org/W7161482393","https://openalex.org/W4405894206"],"abstract_inverted_index":{"This":[0,139],"article":[1],"examines":[2],"the":[3,13,19,42,56,65,69,77,113,116,150,159,173,178,185,189,216,230],"theoretical":[4,226],"and":[5,24,55,80,88,105,136,144,155,169,177,194,214,239],"methodological":[6],"foundations":[7],"of":[8,22,41,58,68,82,112,118,153,161,175,180,191,219,233],"local":[9,35,43,70,123,192],"budget":[10,44,71,124],"management":[11,98,182],"within":[12],"public":[14,59,96],"finance":[15,97],"system,":[16],"specifically":[17],"addressing":[18],"complex":[20,130],"challenges":[21],"wartime":[23],"post-war":[25],"recovery.":[26],"The":[27,61,91,163,222],"research":[28,114],"systematizes":[29],"diverse":[30],"scientific":[31],"approaches":[32],"to":[33,101],"positioning":[34],"budgets,":[36],"proposing":[37],"a":[38,46,73,119,202,225],"refined":[39],"definition":[40],"as":[45,127],"multi-functional":[47],"financial":[48,106,198,217],"instrument":[49],"essential":[50],"for":[51,75,122,149,204,228],"regional":[52,181],"strategic":[53],"development":[54,117,213],"provision":[57],"services.":[60],"study":[62,164],"argues":[63],"that":[64,94,166],"multifaceted":[66],"role":[67],"is":[72,99,115],"prerequisite":[74],"ensuring":[76],"socio-economic":[78],"security":[79,232],"stability":[81],"territorial":[83,234],"communities":[84,235],"amidst":[85],"current":[86],"military":[87],"economic":[89,103],"pressures.":[90],"authors":[92],"establish":[93],"efficient":[95],"fundamental":[100],"national":[102],"growth":[104],"system":[107],"stability.":[108],"A":[109],"primary":[110],"contribution":[111],"conceptual":[120,209],"model":[121,140,187],"management,":[125],"structured":[126],"an":[128],"integrated":[129],"with":[131],"clearly":[132],"defined":[133],"objectives,":[134],"subjects,":[135],"functional":[137],"principles.":[138],"incorporates":[141],"regulatory,":[142],"legal,":[143],"informational":[145],"support":[146],"mechanisms,":[147],"allowing":[148],"effective":[151],"allocation":[152],"funds":[154],"increased":[156],"transparency":[157],"in":[158,197],"context":[160],"decentralization.":[162],"emphasizes":[165],"both":[167,237],"internal":[168],"external":[170],"factors":[171],"determine":[172],"effectiveness":[174],"decision-making":[176],"choice":[179],"strategies.":[183],"Ultimately,":[184],"proposed":[186],"enhances":[188],"accountability":[190],"authorities":[193],"reduces":[195],"uncertainty":[196],"activities.":[199],"By":[200],"providing":[201],"framework":[203],"robust":[205],"budgetary":[206,231],"analysis,":[207],"this":[208],"approach":[210],"fosters":[211],"sustainable":[212],"strengthens":[215],"capacity":[218],"Ukrainian":[220],"regions.":[221],"findings":[223],"provide":[224],"basis":[227],"improving":[229],"during":[236],"conflict":[238],"reconstruction":[240],"phases.":[241]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-02-13T00:00:00"}