Financial Monitoring with Humanitarian Assistance: Improving Transparency and Effectiveness in Relief Efforts

Purpose: This study aims to critically analyse the current state of implementing financial monitoring of humanitarian aid in the context of the challenges of martial law and Ukraine’s European integration aspirations. Design/methodology/approach: In this article, a comprehensive approach to research methodology is widely used when the methods complement each other, allowing one to consider the investigated processes and phenomena in their unity and diversity. Findings: This article proves the necessity of applying the latest approaches and adapting the existing financial monitoring mechanisms to wartime challenges. Special attention is focused on digitalisation processes and transparency of financial monitoring of humanitarian aid provided to Ukraine from various sources. Originality/value: This article critically analyses modern legislative changes, new tools for transparent and effective financial monitoring in martial law conditions and Ukraine’s European integration aspirations.