This article offers insights for international donors, public authorities, humanitarian agencies, and nongovernmental organizations (NGOs) operating under conditions of protracted crises. It demonstrates that NGO performance relies on the capacity to operate across dual time horizons, integrating immediate response with recovery and long-term resilience-building. For practitioners in humanitarian financing, disaster response, and co-ordination, the findings highlight the necessity of resources and adaptive mechanisms to maintain societal resilience over extended crisis periods. & Pcy;& rcy;& acy;& kcy;& tcy;& icy;& chcy;& ncy;& iecy; & zcy;& ncy;& acy;& chcy;& iecy;& ncy;& ncy;& yacy;& TScy;& yacy; & scy;& tcy;& acy;& tcy;& tcy;& yacy; & pcy;& rcy;& ocy;& pcy;& ocy;& ncy;& ucy;& jukcy; & vcy;& icy;& scy;& ncy;& ocy;& vcy;& kcy;& icy;, & kcy;& ocy;& rcy;& icy;& scy;& ncy;& iukcy; & dcy;& lcy;& yacy; & mcy;& iukcy;& zhcy;& ncy;& acy;& rcy;& ocy;& dcy;& ncy;& icy;& khcy; & dcy;& ocy;& ncy;& ocy;& rcy;& iukcy;& vcy;, & ocy;& rcy;& gcy;& acy;& ncy;& iukcy;& vcy; & dcy;& iecy;& rcy;& zhcy;& acy;& vcy;& ncy;& ocy;& yicy; & vcy;& lcy;& acy;& dcy;& icy;, & gcy;& ucy;& mcy;& acy;& ncy;& iukcy;& tcy;& acy;& rcy;& ncy;& icy;& khcy; & acy;& gcy;& iecy;& ncy;& tscy;& iukcy;& jcy; & tcy;& acy; & ncy;& iecy;& ucy;& rcy;& yacy;& dcy;& ocy;& vcy;& icy;& khcy; & ocy;& rcy;& gcy;& acy;& ncy;& iukcy;& zcy;& acy;& tscy;& iukcy;& jcy;, & yacy;& kcy;& iukcy; & dcy;& iukcy;& yucy;& tcy;& softcy; & vcy; & ucy;& mcy;& ocy;& vcy;& acy;& khcy; & zcy;& acy;& tcy;& yacy;& zhcy;& ncy;& icy;& khcy; & kcy;& rcy;& icy;& zcy;. & Vcy;& ocy;& ncy;& acy; & dcy;& iecy;& mcy;& ocy;& ncy;& scy;& tcy;& rcy;& ucy;& jukcy;, & shchcy;& ocy; & rcy;& iecy;& zcy;& ucy;& lcy;& softcy;& tcy;& acy;& tcy;& icy;& vcy;& ncy;& iukcy;& scy;& tcy;& softcy; & dcy;& iukcy;& yacy;& lcy;& softcy;& ncy;& ocy;& scy;& tcy;& iukcy; & ncy;& iecy;& ucy;& rcy;& yacy;& dcy;& ocy;& vcy;& icy;& khcy; & ocy;& rcy;& gcy;& acy;& ncy;& iukcy;& zcy;& acy;& tscy;& iukcy;& jcy; & zcy;& acy;& lcy;& iecy;& zhcy;& icy;& tcy;& softcy; & vcy;& iukcy;& dcy; & zcy;& dcy;& acy;& tcy;& ncy;& ocy;& scy;& tcy;& iukcy; & pcy;& rcy;& acy;& tscy;& yucy;& vcy;& acy;& tcy;& icy; & vcy; & mcy;& iecy;& zhcy;& acy;& khcy; & pcy;& ocy;& dcy;& vcy;& iukcy;& jcy;& ncy;& icy;& khcy; & chcy;& acy;& scy;& ocy;& vcy;& icy;& khcy; & gcy;& ocy;& rcy;& icy;& zcy;& ocy;& ncy;& tcy;& iukcy;& vcy;, & pcy;& ocy;& jukcy;& dcy;& ncy;& ucy;& yucy;& chcy;& icy; & ncy;& iecy;& gcy;& acy;& jcy;& ncy;& iecy; & rcy;& iecy;& acy;& gcy;& ucy;& vcy;& acy;& ncy;& ncy;& yacy; & zcy; & vcy;& iukcy;& dcy;& ncy;& ocy;& vcy;& lcy;& iecy;& ncy;& ncy;& yacy;& mcy; & iukcy; & rcy;& ocy;& zcy;& bcy;& ucy;& dcy;& ocy;& vcy;& ocy;& yucy; & dcy;& ocy;& vcy;& gcy;& ocy;& scy;& tcy;& rcy;& ocy;& kcy;& ocy;& vcy;& ocy;& yicy; & scy;& tcy;& iukcy;& jcy;& kcy;& ocy;& scy;& tcy;& iukcy;. & Dcy;& lcy;& yacy; & fcy;& acy;& khcy;& iukcy;& vcy;& tscy;& iukcy;& vcy; & ucy; & scy;& fcy;& iecy;& rcy;& iukcy; & gcy;& ucy;& mcy;& acy;& ncy;& iukcy;& tcy;& acy;& rcy;& ncy;& oc This article investigates the performance of nongovernmental organizations (NGOs) in providing disaster response. Adopting a temporal perspective, it analyses NGOs' performance through overlapping organizational profiles during disaster response and recovery phases. Drawing on the case of Ukrainian NGOs during Russia's full-scale invasion, the article shows that NGOs' effectiveness depends on the ability to combine immediate and long-term time horizons, while specializing in distinct functional domains such as logistics, rehabilitation, or social integration. Thus, this article contributes to research on public management and crisis governance, offering a framework for understanding how organizational performance is maintained under conditions of ongoing disruption.
This article provides actionable lessons for practitioners in public sector auditing, supreme audit institutions (SAIs), and public financial management authorities. It demonstrates how institutional capacity, reflected in adequate resources, staffing, and strategic planning, is closely associated with broader engagement in Sustainable Development Goals (SDG) related audits. The findings indicate that financial and human resource investments are important enabling conditions for expanding the scope of sustainability-oriented performance auditing, while gender inclusion emerges as an institutional dimension whose role remains complex and context-dependent. For audit leaders, policy-makers, and capacity-development specialists, the article underscores the importance of embedding SDG awareness and inclusiveness into audit strategies, training, and reporting systems. These insights are relevant to SAIs in transitional, developing, and EU candidate countries seeking to align their practices with INTOSAI and IDI guidance and to strengthen public accountability within the framework of the 2030 Agenda. This study examines how institutional capacity and gender dynamics are associated with a SAI's engagement with the SDGs. Drawing on institutional, legitimacy, and feminist institutionalist perspectives, the authors combine a longitudinal content analysis of performance audit reports (2015-2023) with survey data from state auditors. The findings reveal that greater budgetary resources and larger organizational size are positively associated with broader SDG audit coverage, highlighting the role of institutional capacity in shaping audit engagement. Gender composition is also significantly associated with SDG auditing, though in a negative direction, pointing to the presence of deeper organizational and structural dynamics rather than a straightforward representational effect. By linking internal organizational characteristics to patterns of SDG-related auditing, the study contributes to the limited empirical evidence on SDG auditing in transitional governance contexts and offers insights for strengthening accountability and audit practice in support of the 2030 Agenda.
This article offers practical lessons for international practitioners implementing Freedom of Information (FOI) regimes not only within defence and security, but also in large and decentralized organizations. By shifting the analytical focus from disclosure outcomes to the organizational processes that shape reactive disclosure, the study highlights how internal structures, workflows, and decision-making routines influence transparency in secrecy-sensitive institutions. The findings are particularly relevant for senior and mid-level public managers, FOI officers, legal advisers, and policy designers working in ministries of defence, armed forces, and security agencies, as well as for oversight bodies and supreme audit institutions. Beyond the Brazilian case, the article provides a process-oriented analytical lens that can be applied comparatively to other democratic contexts facing similar tensions between transparency and information control. It supports practitioners in diagnosing bottlenecks, anticipating disclosure risks, and designing FOI arrangements that balance legal compliance, organizational capacity, and legitimate secrecy requirements. How do organizational processes and institutional dynamics shape reactive disclosure under Freedom of Information (FOI) within armed forces? This article provides an inward analysis of FOI implementation in a defence organization, shifting the focus from disclosure outcomes to the internal arrangements shaping them. To address this gap, the study triangulates legal analysis, semi-structured interviews, and participant observation to examine reactive disclosure processes within the Brazilian Army. The analysis pursues three objectives: identifying organizational and institutional constraints that affect reactive disclosure and FOI implementation; mapping how FOI legislation interacts with hierarchical structures, workflows, and decision-making routines in the Brazilian Army case; and assessing how these dynamics shape transparency practices in secrecy-sensitive contexts. The findings show that producing substantively robust responses requires multiple layers of command and review, constraining timelines through internal decision-making processes rather than FOI rules alone. Organizational heterogeneity and high turnover further intensify co-ordination demands and reinforce cultural barriers.
This study provides practical insights into how internal control systems can improve accountability for per diem management in local governments, particularly in contexts with limited administrative capacity. It is especially relevant for public sector practitioners, including municipal managers, internal auditors, and financial officers responsible for overseeing public expenditure. The findings demonstrate that strengthening key components of internal control, such as risk assessment, monitoring, and communication processes, can significantly enhance transparency and compliance in administrative procedures. By identifying specific control mechanisms that influence accountability, the study offers actionable recommendations that can be implemented in local government institutions to reduce inefficiencies and mitigate risks of financial mismanagement. Ultimately, this research contributes to improving governance practices by promoting more transparent, efficient, and responsible management of public resources in decentralized administrative systems. Internal control is essential to ensuring transparency and efficiency in the management of 'per diems', understood as travel allowances and daily expenses assigned to public employees during official duties, within municipal governments. However, the lack of internal evaluations often leads to poor accountability. This study examines the relationship between internal control and per diem accountability using a quantitative correlational approach with a non-experimental, cross-sectional design. A sample of 78 employees was analysed. The results show that 73.1% of employees were indifferent to internal control, while 70.5% considered per diem accountability satisfactory. Significant relationships were found between various internal control components and accountability. Specifically, risk assessment, supervision, and control activities play a key role in improving per diem compliance. The authors show that strengthening internal control mechanisms can significantly enhance per diem accountability, promoting greater transparency and responsible management of municipal resources while fostering public trust in government administration.
