Науковий вісник НГУ

Conceptual principles of developing a system of state control of defence procurement in Ukraine

• 
• 

User Rating:  / 0

PoorBest 

Details

Parent Category: 2026

Category: Content №4 2026

Created on 24 August 2026

Last Updated on 24 August 2026

Published on 30 November -0001

Written by N. Zdyrko, I. Drozd, T. Mulyk, Ya. Ishchenko, A. Pylypchak

Hits: 779

Authors:

N. Zdyrko, orcid.org/0000-0001-5968-3502, Vinnytsia National Agrarian University, Vinnytsia, Ukraine, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.

I. Drozd, orcid.org/0000-0002-1930-2522, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.

T. Mulyk, orcid.org/0000-0003-1109-2265, Vinnytsia National Agrarian University, Vinnytsia, Ukraine, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.

Ya. Ishchenko, orcid.org/0000-0002-6819-5997, Vinnytsia National Agrarian University, Vinnytsia, Ukraine, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.

A. Pylypchak, orcid.org/0009-0004-2989-9301, Vinnytsia National Agrarian University, Vinnytsia, Ukraine, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.

* Corresponding author e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

повний текст / full article

Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2026, (4): 223 - 233

https://doi.org/10.33271/nvngu/2026-4/223

Abstract:

Purpose. To develop theoretical and methodological provisions for improving state control over defence procurement in Ukraine and to outline approaches to establishing an integrated information and analytical environment designed to ensure the efficient and rational use of budgetary resources in the security and defence sector.

Methodology. The dialectical approach enabled the examination of the system of state control over defence procurement in the context of transformations in public administration under martial law. The methods of analysis and synthesis were applied to generalise the provisions of legislative and regulatory acts governing defence procurement and state financial control. The comparative method was used to evaluate the allocation of control responsibilities among the key public institutions.

Findings. It has been determined that the system of state control over defence procurement is multi-level in nature and combines the mechanisms of democratic civilian oversight, public financial control, and internal audit performed by state customers. The study identifies the key challenges affecting its functioning, including fragmented regulatory frameworks, overlapping control functions, and insufficient coordination among control entities. The results of the activities of control bodies were analysed, revealing a significant concentration of financial irregularities in the security and defence sector. The expediency of establishing an integrated information and analytical system for defence procurement control has been substantiated.

Originality. A conceptual approach to the development of an integrated system of state control over defence procurement has been substantiated. This approach combines institutional mechanisms of financial and procedural control with digital data analytics tools. A model of a unified information environment for state control over defence procurement has been proposed.

Practical value. The proposed approaches to organizing an integrated information and analytical control system can be used to enhance the effectiveness of state control in the field of defence procurement, strengthen coordination among oversight bodies, and ensure more transparent use of budgetary resources in the security and defence sector.

Keywords: defence procurement, state control, security and defence sector

References.

1. Hmyria, V., Kostiuk, O., Fedoryshyna, L., Halaburda, M., & Zahrebelnyi, D. (2025). Innovations in the defense-industrial complex: current status and development prospects. Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, (1), 125-131. https://doi.org/10.33271/nvngu/2025-1/125

2. Migone, A., Howlett, A., & Howlett, M. (2023). Procurement and Politics. Strategies of Defence Acquisition in Canada and Australia. Defence and Peace Economics. Palgrave Macmillan. https://doi.org/10.1007/978-3-031-25689-9

3. Patil, K., & Bhaduri, S. (2020). ‘Zero‑error’ versus ‘good‑enough’: towards a ‘frugality’ narrative for defence procurement policy. Mind & Society, 19, 43-59. https://doi.org/10.1007/s11299-020-00223-7

4. Reykers, Y. (2021). Strengthening parliamentary oversight of defence procurement: lessons from Belgium. European Security, 30(4), 505-525. https://doi.org/10.1080/09662839.2021.1886087

5. Lyra, M., Damásio, B., Pinheiro, F., & Bacao, F. (2023). Fraud, corruption, and collusion in public procurement activities, a systematic literature review on data‑driven methods. Applied Network Science, 7(83), 1-30. https://doi.org/10.1007/s11115-023-00672-7

6. Decarolis, F., & Giorgiantonio, C. (2022). Corruption red flags in public procurement: new evidence from Italian calls for tenders. EPJ Data Science, 11(16), 1-38. https://doi.org/10.1140/epjds/s13688-022-00325-x

7. Gnaldi, M., & Sarto, S. (2024). Risk indicators in public procurement: assessing the limits of corruption red flags. Social Indicators Research, 172, 859-877. https://doi.org/10.1007/s11205-024-03331-w

8. Yanuarisa, Y., Irianto, G., Djamhuri, A., & Rusydi, M. (2025). Exploring the internal audit of public procurement governance: a systematic literature. Cogent Business & Management, 12(1), 1-27. https://doi.org/10.1080/23311975.2025.2485411

9. Kaletnik, H., & Zdyrko, N. (2021). Public financial control in Ukraine: state, problems, prospects. Economic Annals-ХХІ, 187, 1-2, 163-176. https://doi.org/10.21003/ea.V187-16

10.      Drozd, I., Pysmenna, M., Pohribna, N., Kulish, A., & Zdyrko, N. (2021). Audit Assessment of the Effectiveness of Public Procurement Procedures. Independent Journal of Management & Production, 12(3), 85-107. https://doi.org/10.14807/ijmp.v12i3.1522

11.      Verkhovna Rada of Ukraine (2020). On Defense Procurement. Law of Ukraine No. 808-IX of July 17. https://zakon.rada.gov.ua/laws/show/808-20#n239

12.      Verkhovna Rada of Ukraine (2015). On Public Procurement. Law of Ukraine 922-VIII of December 25. https://zakon.rada.gov.ua/laws/show/922-19

13.      Verkhovna Rada of Ukraine (2022). Resolution of the Cabinet of Ministers of Ukraine (2022, October, 12), 1178, On approval of the features of public procurement of goods, works and services for customers provided for by the Law of Ukraine ‘On Public Procurement’, for the period of the legal regime of martial law in Ukraine and within 90 days from the date of its termination or cancellation. https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF#Text

14.      Verkhovna Rada of Ukraine (n.d.). On the basic principles of public financial control in Ukraine: Law of Ukraine of January 26. 1993 No. 2939-XII. https://zakon.rada.gov.ua/laws/show/2939-12

15.      Verkhovna Rada of Ukraine (n.d.). State Audit Service of Ukraine (2016, February, 3). Regulation, 43. https://zakon.rada.gov.ua/laws/show/43-2016-%D0%BF

16.      Verkhovna Rada of Ukraine (2015, July 2). On the Accounting Chamber: Law of Ukraine No. 576-VIII. https://zakon.rada.gov.ua/laws/show/576-19

17.      Verkhovna Rada of Ukraine (2018, June 21). On the National Security of Ukraine: Law of Ukraine No. 2469-VIII. https://zakon.rada.gov.ua/laws/show/2469-19#Text

18.      Development Strategy of the Accounting Chamber for 2025–2029. https://rp.gov.ua/upload-files/About/Strategy/Strategy_ACU_2025-2029_.pdf

19.      Kaletnik, H., & Zdyrko, N. (2019). Public procurement in Ukraine as a state governance instrument: Еvaluation, control, improvement. Economic Аnnals-ХХІ, 179, 9-10, 80-90. https://doi.org/10.21003/ea.V179-07

20.      State Audit Service of Ukraine (n.d.). Address by the Head of the State Audit Service, Alla Basalayeva, ‘On state audits of the defense and energy sectors in the first quarter of 2026’. https://dasu.gov.ua/ua/news/5431

21.      Accounting Chamber of Ukraine: Reports for 2022. https://rp.gov.ua/zvit-raxunkovoyi-palati-za-2022-rik

22.      Accounting Chamber of Ukraine: Reports for 2023. https://rp.gov.ua/zvit-raxunkovoyi-palati-za-2023-rik

23.      Accounting Chamber of Ukraine: Reports for 2024. https://rp.gov.ua/zvit-raxunkovoyi-palati-za-2024-rik-0

24.      Accounting Chamber (2025, June, 24). Decision No.16-2, Report on the results of the analysis of the annual report of the Ministry of Economy of Ukraine, containing an analysis of the functioning of the public procurement system and summarized information on the results of control in the procurement sector. https://komprompol.rada.gov.ua/uploads/documents/32127.pdf

25.      Accounting Chamber (2024, July, 23). Decision No. 35-6. Report on the results of the analysis of the annual report of the Ministry of Economy of Ukraine, containing an analysis of the functioning of the public procurement system and generalized information on the results of control in the procurement sector https://rp.gov.ua/upload-files/Activity/Collegium/2024/35-6_2024/Zvit_35-6_2024.pdf

26.      Ministry of Economy, Environment and Agriculture of Ukraine (2023). Report containing an analysis of the functioning of the public procurement system and summarized information on the results of control in the procurement sector. https://me.gov.ua/view/3e234385-f1ba-4fcf-87df-672def8cde21

27.      Kupchuk, І., Voznyak, O., Burlaka, S., Polievoda, Y., Vovk, V., Telekalo, N., & Hontaruk, Y. (2023). Information transfer with adaptation to the parameters of the communication channel. Przeglad Elektrotechniczny, 3(99), 194-199. https://doi.org/10.15199/48.2023.03.34

28.      Loskorikh, G., Shebeshten, E., Koval, O., Bagriiv, K., & Valkova, N. (2025). Risks of cyberattacks on accounting: Analysis of modern threats and preventive measures. Sustainable Engineering and Innovation, 7(2), 493-506. https://doi.org/10.37868/sei.v7i2.id574

29.      Vdovenko, L., Melnyk, L., Polova, O., Martseniuk, O., & Ruda, O. (2025). Structural Transformation of the Financial Market of Ukraine in the Environment of Innovative Technologies of Metaspace. Journal of Systems Science and Information, 13(2), 240-273. https://doi.org/10.12012/JSSI-2024-0136

30.      Dankevych, A., Stoyanova-Koval, S., Polova, O., Los, Z., Burdeina, N., & Kazak, O. (2024). State of economic security and directions of restoration socioeconomic development and food security in the conditions of war. Financial and Credit Activity Problems of Theory and Practice, 2(55), 441-460. https://doi.org/10.55643/fcaptp.2.55.2024.4170

• < Prev
• Next >