Abstract
IMPACT This article explores how local governments adapt their financial management systems during the chaos and uncertainty of war; the authors use the recent military conflict in Ukraine as a case study. This article has lessons for public managers and policy-makers—especially at the local government level. The authors emphasise the importance of aligning state and local financial systems, and the need for flexibility in financial decision-making during periods of high uncertainty. The article also highlights the uneven effects of wars in different local areas, urging policy-makers to ensure that top-level strategies accurately reflect local realities. The insights from this article deepen our understanding of how we should approach disaster recovery, contributing to more effective and resilient responses to future crises.
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