3FDFOU*UFSBUJPOTJOUIF1VCMJD'JOBODJBM.BOBHFNFOU$VSSJDVMVN *T8IBU1SBDUJUJPOFST/FFE#FJOH5BVHIU Table 1. Top 10 Topics Covered in Core/Required Courses All Schools
Budget Reform Capital Budgeting/Planning Politics of Public Budgeting Fund Accounting Intergovernmental Grants Sales Taxation
64 64 60 58 55 55
Budget Preparation/ Process/Cycle Performance Budgeting Capital Budgeting/Planning Market Failure Politics of Public Budgeting Break-even Analysis Cost-Benefit Analysis
69 66 66 62 62 62
Budget Execution Fund Accounting Politics of Public Budgeting Fiscal Federalism Budget Reform Sales Taxation
%
Schools without Public Budget/Finance Specialization % 63 63 63
61 61 58 58 55 55
Table based on responses from 67 institutions; 29 of responding institutions are categorized as having a specialization in public financial management, while the remaining 38 do not.
Table based on responses from 67 institutions; 29 of responding institutions are categorized as having a specialization in public financial management, while the remaining 38 do not.
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3FDFOU*UFSBUJPOTJOUIF1VCMJD'JOBODJBM.BOBHFNFOU$VSSJDVMVN *T8IBU1SBDUJUJPOFST/FFE#FJOH5BVHIU Table 3. Top 10 Topics by Importance — Extremely or Very Important Overall
Intergovernmental Grants Politics of Public Budgeting
34 31
Revenue Forecasting 37 Capital Budgeting/Planning 37
42 42 39 39 39 39
Table based on responses from 67 institutions; 29 of responding institutions are categorized as having a specialization in public financial management, while the remaining 38 do not.
Revenue Administration Unemployment, Inflation, GDP Cost Measurement Financial Condition Analysis Government Financial Accounting Demand & Supply/Equilibrium Operating Statements Perfect Competition Personnel Budgeting The Federal Reserve Aggregate Demand & Supply Monetary Policy Political Economy Public Choice Social Welfare Pension Funding Social Insurance Consumer Theory Optimal Taxation Uncertainty/Risk Aversion Financial Information Systems Procurement Risk Management Asymmetric Information Producer Theory Labor Markets Theory of the Firm Asset Markets FIFO vs. LIFO Investment Analysis Nonprofit accounting Public School Finance
Table based on responses from 67 institutions; 29 of responding institutions are categorized as having a specialization in public financial management, while the remaining 38 do not.
Intergovernmental Grants Tax Expenditures Fiscal Federalism Fiscal Policy Demand & Supply/Equilibrium Unemployment, Inflation, GDP Break-even Analysis Investment Analysis Aggregate Demand & Supply Risk Management Public Choice Political Economy Public School Finance Monetary Policy Asset Markets Social Welfare Perfect Competition Consumer Theory Personnel Budgeting Theory of the Firm The Federal Reserve Social Insurance Procurement Producer Theory Optimal Taxation Pension Funding Labor Markets Financial Information Systems Uncertainty/Risk Aversion Intergenerational Equity Asymmetric Information FIFO vs. LIFO
Table based on responses from 67 institutions; 29 of responding institutions are categorized as having a specialization in public financial management, while the remaining 38 do not.
Revenue Administration Theories of Budgeting Government Financial Accounting Pension Funding Personnel Budgeting Risk Management Budget Reform Demand & Supply/Equilibrium Investment Analysis Uncertainty/Risk Aversion Tax Expenditures Unemployment, Inflation, GDP Fiscal Policy Public School Finance Aggregate Demand & Supply Political Economy Asset Markets Intergenerational Equity Monetary Policy Public Choice The Federal Reserve Optimal Taxation Perfect Competition Producer Theory Financial Information Systems Social Welfare Theory of the Firm Consumer Theory Labor Markets Asymmetric Information Social Insurance FIFO vs. LIFO
Table based on responses from 67 institutions; 29 of responding institutions are categorized as having a specialization in public financial management, while the remaining 38 do not.