Development of digital competencies in public finance as a prerequisite for effective public governance in emergency situations and wartime.

Abstract

The article examines the pressing issue of developing digital competencies in public finance as a key prerequisite for effective public governance during emergency situations and wartime. It emphasizes that the modern world, marked by high turbulence, demands public finance professionals to possess not only traditional expertise but also advanced digital skills, including data analysis, digital literacy, strategic thinking, and the ability to make informed decisions under uncertainty. The impact of emergencies, particularly armed conflicts, on the public finance system is analysed, highlighting the need for modernization of management approaches through the integration of innovative digital technologies. The paper systematizes the theoretical and methodological foundations of developing digital competencies, defining their essence, structure, and significance for enhancing the efficiency of the budgeting process, revenue and expenditure management, financial risk monitoring, and accountability. The distinctive features of implementing digital competencies during wartime are outlined, focusing on the extraordinary strain on public finance systems caused by budget deficits, shifting funding priorities, and the need for rapid responses to humanitarian challenges. Particular attention is paid to methodological approaches for developing digital competencies among public finance professionals. These include building skills in data analysis, strategic thinking, leveraging artificial intelligence technologies, automating processes, and ensuring financial transparency. Practical cases from Ukraine, the United Kingdom, Estonia, and other countries are presented, illustrating successful experiences in the digital transformation of public financial management. The authors propose a combination of formal and informal educational formats, including veteran training, the introduction of Chief Data Officer positions, digital key performance indicators (KPIs) for public officials, and the integration of artificial intelligence into budgeting processes. The study substantiates that the development of digital competencies is not only a tool for enhancing the efficiency of public financial management but also a critical factor in ensuring institutional resilience during emergencies and wartime challenges. The conclusions of the article aim to foster a new governance culture oriented towards innovation, transparency, and adaptability, which will form the foundation for Ukraine’s recovery and development in the post-war period.