Culture as a strategic resource in the formation of modern and financially sustainable models of public administration

The article considers culture as a strategic resource that significantly affects the formation and functioning of modern models of public administration, in particular, in terms of their financial sustainability. The author substantiates that cultural factors system of values, norms, identities and historical traditions not only determine public expectations of the state authorities, but also directly affect the effectiveness of management practices, including political stability, the level of civic engagement, transparency of decision-making processes and fiscal behavior of society. Culture is analyzed as a variable that influences the formation of models of government legitimacy, bureaucracy, attitudes toward reforms, as well as institutional trust and budgetary discipline. Particular attention is paid to the comparative analysis of Ukraine and Poland , countries that have similar historical backgrounds but demonstrate different dynamics in the implementation of effective public administration. Based on the models of political culture (G. Almond, S. Verba), the theory of value change (R. Inglehart), the concept of cultural fit (G. Eckstein), and the dimensions of national culture (Hofstede model), the author identifies the cultural pattern that restrains or, conversely, stimulates managerial capacity and financial sustainability. In particular, the importance of such cultural parameters as the level of power distance, uncertainty avoidance, individualism, restraint and achievement orientation is emphasized, which affect the formation of public policy, financial transparency and the ability of society to plan for the long term. The authors argue that national culture acts not only as a background but also as an active factor that shapes the political and economic architectonics of public administration. Underestimation of the cultural environment in the processes of reforming governance institutions can lead to managerial failures, financial imbalances, low levels of trust and public resistance to change. In turn, the integration of a cultural approach into public policy allows for the formation of more adaptive, accountable and financially sustainable management models focused on sustainable development. The article formulates practical recommendations for the modernization of public administration in Ukraine, taking into account the cultural and financial context, and outlines areas for further interdisciplinary research in this area.