期刊
TEACHING PUBLIC ADMINISTRATION
卷 37, 期 1, 页码 92-106出版社
SAGE PUBLICATIONS INC
DOI: 10.1177/0144739418810996
关键词
Public budgeting; financial management; simulation; course design
This article presents an integrated approach to teaching a graduate-level public financial management course. It stresses the importance of fundamental budgeting proficiencies (e.g., cost allocation; forecasting; operating within constraints; and using Microsoft Excel) and additional skills that tend to receive less attention in financial management courses (e.g., cost-benefit analysis and analyzing audited financial reports). It also links financial management with broader issues in public administration (e.g., accountability and civic engagement). The course design makes use of both case studies and interactive simulation assignments. Anecdotal and empirical evidence suggest this approach is well-received by students. The article includes several options for modifying the course to fit diverse programmatic needs.
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