This primer succinctly summarises key theoretical concepts in fiscal choice for both practitioners and scholars. The author contends that fiscal choice is ultimately a choice of both politics and economics. The book first introduces budget institutions and processes at various levels of government, which restrict budget decision makers' discretion. It also explains budget decision makers' efforts to make rational resource allocations. It then shows how and why such efforts are stymied by the decision makers' capacity and institutional settings. The book's unique benefit is its emphasis on all the essential topics, with short, module-type chapters which can be read in any order.

This primer succinctly summarises key theoretical concepts in fiscal choice for both practitioners and scholars. The author contends that fiscal choice is ultimately a choice of both politics and economics. The book first introduces budget institutions and processes at various levels of government, which restrict budget decision makers' discretion. It also explains budget decision makers' efforts to make rational resource allocations. It then shows how and why such efforts are stymied by the decision makers' capacity and institutional settings. The book's unique benefit is its emphasis on all the essential topics, with short, module-type chapters which can be read in any order.

Many universities offer the Master of Public Administration (MPA) or other public affairs degree, which includes at least one course in public budgeting or public financial management. The faculty who teach these courses can however sometimes struggle to cover the breadth of material required and to fully engage students in what can be a technical subject. Teaching Public Budgeting and Finance: A Practical Guide addresses this challenge by sharing hands-on classroom expertise from leading scholars and creative instructors in the field. Drawing on their extensive experiences with teaching, researching, and engaging in service, each contributor reflects on how their area of expertise can be taught most effectively, providing a discussion of student learning outcomes, pedagogical approaches, relevant resources, and appropriate course assignments. While no one book can provide a final say on classroom instruction, this first-of-its kind primer on teaching public budgeting and financial management courses is a detailed, indispensable guide for all faculty looking to improve the learning experience of students in the classroom. Teaching Public Budgeting and Finance: A Practical Guide is required reading for early career faculty as they prepare to teach the course for what may be the first time, as well as for more senior faculty looking to update their course, complement their own teaching strengths, or teaching the course for the first time in several years.

A resource for administrators seeking innovative ideas and supporting precedents in formulating policy, this book also provides a useful textbook for public administration and policy students. It employs a wealth of case studies in budgeting and financial management to demonstrate strategies in system implementation, policy formulation, government accounting, auditing, and financial reporting. With contributions from leading experts, it clarifies procedures to solve cutback and downsizing dilemmas using theoretical models, and provides pragmatic approaches to managing financial activities under budgetary strain. It also covers the evolution of a debt management policy.

The thoroughly updated and expanded Second Edition of Greg G. Chen, Lynne A. Weikart, and Daniel W. Williams’ Budget Tools: Financial Methods in the Public Sector brings together scores of exercises that will take students through the process of public budgeting, from organizing data through analysis and presentation. This thoroughly revised text has been restructured – it now has 30 compact modules to focus on individual skills and enhance flexibility, and is reorganized to cover more straightforward skills early in the book and more complex tools later on. Using budgets from all levels of government as well as from nonprofit organizations, the authors give students the opportunity to work with real budgeting data to cover a range of topics and skills.Budget Tools provides instruction in the techniques and implementation of budgeting skills at a granular level to support a wide range of approaches to teaching the subject.

The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.