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|Title:||International rating system “Benchmarking Public Procurement”: possibilities of using in formation of digital infrastructure in the accounting and financial sectors|
Шалімова, Н. С.
Кузьменко, Г. І.
public procurement system
Benchmarking Public Procurement
|Publisher:||Baku Business University|
|Citation:||Shalimova, N. International rating system “Benchmarking Public Procurement”: possibilities of using in formation of digital infrastructure in the accounting and financial sectors / N. Shalimova, H. Kuzmenko // Audit. - 2020. - Vol. 2. - P. 59-68.|
|Abstract:||Taking into account that an important role the digital environment plays in the sphere of spending public money and public procurement, the purpose of the article is to study the methodology of assessing the effectiveness of the public procurement system by World Bank in order to determinate possibilities of its using in formation of digital infrastructure in the accounting and financial sectors. The methodologies of the World Bank's Benchmarking Public Procurement system are investigated. A comparative analysis of the Ukraine’s place among other countries of the world, in particular among the group of countries of Europe and Central Asia and among some OECD countries, which are considered as a group of high-income countries, has been conducted. It is substantiated that the results of such comparative analysis will allow identifying risk areas, and relevant information can be used in developing recommendations and proposals for improving the effectiveness of the public procurement system. As a prospects for further researches the study of second-tier indicators and the methodology of evaluating the public procurement systems by the World Bank, taking into account its relatively short setbacks compared to other ratings, have been identified.|
|Appears in Collections:||Наукові публікації кафедри аудиту, обліку та оподаткування|
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