Financial Management: Animal Resource Facilities, United States and Canada

1979 ◽  
Vol 8 (4) ◽  
pp. 193-201
Author(s):  
T.A. Fitzgerald
Keyword(s):  
United States ◽  
Financial Management ◽  
Animal Resource

University-Based Higher Education on Nonprofit and Nongovernmental Organizations in South Korea: Comparative Analysis between South Korea and the United States

2021 ◽  
Author(s):  
Sung-Ju Kim ◽  
Bok Gyo Jeong
Keyword(s):  
United States ◽  
South Korea ◽  
Financial Management ◽  
Nonprofit Sector ◽  
The United States ◽  
Degree Programs ◽  
Education Programs ◽  
South Korean ◽  
Curricular Content ◽  
Nonprofit Education

From the early 1990s to the present, the nonprofit sector in South Korea has grown exponentially in size and scope, resulting in increased calls for the development of nonprofit education programs to educate future leaders of the nonprofit sector in South Korea. This article reports on a study undertaking to determine the scope and dimensions of the nonprofit and non-governmental organization (NPO/NGO) education in South Korea, identifying university-based nonprofit education programs in South Korea and analyze curricular content employing Wish and Mirabella’s seven-category model for evaluating curricular content in nonprofit programs. At present, South Korea offers 23 NPO/NGO degree programs at 16 universities with a combined total of 634 courses being offered as part of these degree programs. In addition, there are 45 universities offering three or more NPO/NGO related courses outside of the identified 23 NPO/NGO degree programs among the top 50 South Korean Universities, including the aforementioned 16 universities. Our findings show that South Korean NPO/NGO degree programs are more focused on advocacy and public policy related topics than on other categories of curriculum content, and with very little focus on financial management related topics in particular. The paper concludes with a discussion of the unique structure of NPO/NGO degree programs compared with programs in the United States, highlighting the proportional difference between the internal and external functions.

scholarly journals Government Financial Management and the Coronavirus Pandemic: A Comparative Look at South Korea and the United States

2020 ◽  
Vol 50 (6-7) ◽  
pp. 590-597 ◽  
Author(s):  
Sungho Park ◽  
Craig S. Maher
Keyword(s):  
United States ◽  
South Korea ◽  
Financial Management ◽  
Management System ◽  
The United States ◽  
Policy Coordination ◽  
Comparative Approach ◽  
Effective Manner ◽  
Wide Range ◽  
Financial Management System

The novel coronavirus (COVID-19) is an infectious respiratory illness afflicting people to a degree not seen since the flu pandemic of 1968 when approximately one million lives were lost worldwide. What makes COVID-19 distinct is the rate at which it spread throughout the world, stress-testing health care systems and stymieing global economies. To confront this unprecedented crisis, nearly every country has been developing a wide range of policy responses, including fiscal measures. This study aims to discuss government fiscal responses to the pandemic from a financial management perspective. The core question is, “How does each country’s financial management system support its fiscal responses to the crisis?” We are particularly interested in reexamining commonly accepted norms about fiscal federalism and the fiscal condition of national and local governments heading into this pandemic. This study takes a comparative approach to the question, focusing on South Korea and the United States. Our findings suggest that the ability to respond to this pandemic in a comprehensive and effective manner is challenged by each nation’s financial management system that generates variation in policy coordination and responsiveness.

School District Budgeting and Financial Management in the United States

Education ◽  
2020 ◽  
Author(s):  
Vincent Reitano
Keyword(s):  
United States ◽  
Public Education ◽  
School District ◽  
School Districts ◽  
Financial Management ◽  
The United States ◽  
General Purpose ◽  
Debt Management ◽  
Budget Process ◽  
Financial Condition

In the United States, school districts operate as a type of special purpose local government. Similar to general purpose governments, school districts are funded by own-source and intergovernmental revenues, although there is considerable variation in their revenue mix, contingent in part upon state-funding formulas. Unlike general purpose governments, school districts focus on the provision of public education to facilitate student learning, and therefore, expenditures are primarily relegated to teacher, support staff, and administrator salaries and benefits. Ensuring the provision of public education begins in part with the budget process. The school district budget process can assume different forms from incremental to rational and may involve a range of stakeholders, including elected officials and members of the public. Incremental budgeting begins with the prior-year budget and small upward increments, while alternatives can be based on rational decision-making theories, such as performance budgeting or zero-based budgeting. Despite these different potential budgeting methods, systematic evidence of their implantation in school districts is generally unavailable. As a complement to the budget process, school districts are also involved in financial management, which involves the strategic analysis of financial condition in the pursuit of financial resiliency and sustainability. In particular, school district budgeting and financial management involves strategically planning for and responding to internal and external trends to ensure continued public service provision in the form of public education. As a growing area of research, school district budgeting and financial management encompasses topics such as budget forecasting, financial condition analysis, optimization of fiscal reserves over the business cycle, and debt management, among other topics.

Accountants and Emerging Technologies: A Case Study at the United States Department of the Treasury Bureau of Engraving and Printing

2006 ◽  
Vol 20 (2) ◽  
pp. 93-116 ◽  
Author(s):  
Ulric J. (Joe) Gelinas ◽  
Janis L. Gogan
Keyword(s):  
United States ◽  
Financial Management ◽  
Information Technologies ◽  
The United States ◽  
United States Department ◽  
Management Service ◽  
Pilot Test ◽  
Accounting Information Systems ◽  
States Department ◽  
Teaching Case

Based on an in-depth field study of a pilot test of an eProcurement system, this paper introduces the topic of accountants' roles in emerging technology assessments, and presents a teaching case for use in an accounting information systems class. The United States Department of the Treasury Bureau of Engraving and Printing (BEP) was one of three federal agencies participating in the test, which was sponsored by the Treasury's Financial Management Service (FMS). In May 2004 the liaison at BEP reviewed the key accomplishments and challenges in the pilot test, including the reactions of participating suppliers, and considered whether to sign on to participate in another pilot test. The teaching case examines accountants' participation in several aspects of the pilot test. We then discuss the implications for practitioners, and offer suggestions for further research on accountants and emerging information technologies.

scholarly journals Perkembangan Studi Tata Kelola Seni dan Risetnya di Aras Global dan Lokal (Development of the Study of Art Governance and Research at the Global and Local Levels)

2019 ◽  
Vol 5 (2) ◽  
pp. 88-102
Author(s):  
Iwan Setiawan Dani
Keyword(s):  
United States ◽  
Financial Management ◽  
Local Level ◽  
The United States ◽  
Arts Management ◽  
Study Program ◽  
Management Study ◽  
The Arts ◽  
Global And Local ◽  
Local Levels

Artikel ini hendak mendeskripsikan perkembangan studi dan riset Tata Kelola Seni, baik yang terjadi di aras global maupun lokal. Perkembangan studi ini di Amerika Serikat, Eropa akan dijelaskan, serta perbandingannya dengan Indonesia. Berikutnya adalah telaah perkembangan riset di bidang ini. Metode penelitian yang dipakai adalah campuran kualitatif dan kuantitatif. Data kualitatif adalah informasiyang diolah dari artikel akademik untuk menelusuri perkembangan studi dan riset Tata Kelola Seni di aras global, sedangkan data kuantitatif diambil dari kumpulan tesis Program Magister Tata Kelola Seni Program Pascasarjana (PPs) ISI Yogyakarta untuk menelusuri perkembangan di aras lokal. Penemuan dari penelitian ini adalah studi Tata Kelola Seni di PPs ISI Yogyakarta lebih mirip dengan, secara content, program studi Arts Management di Amerika Serikat, namun area risetnya masih sangat terbatas pada Pemasaran (21%) dan Manajemen (46%). Kemudian,organisasi kebudayaan yang menjadi objek penelitian terkonsentrasi padaKomunitas Seni (24%), Organisasi Swasta (24%), dan Pemerintah (22%). Dari hasil tersebut, penulis mengusulkan agar Magister Tata Kelola Seni PPs ISI Yogyakarta lebih memperlebar spektrum risetnya ke bidang-bidang seperti: Manajemen Sumber Daya Manusia, Manajemen Keuangan, Kepemimpinan dan Organisasi, Kebijakan Publik, dll.AbstractThis article aims to describe the development of Art Management studies and research both at global and local levels. The development of this study in the United States, Europe will be explained with the comparison with Indonesia. Next is to examine the development of research in this field. The research method used is a mixture of qualitative and quantitative. Qualitative data is information that is processed from academic articles to explore developments in Arts Managementstudies and research at the global level, while quantitative data is taken from a collection of Postgraduate Program of the Indonesia Institute of the Arts Yogyakarta Arts Management Masters thesis programs to explore developments at the local level. The findings of this study are that the Arts Management study at Postgraduate Program of the Indonesia Institute of the Arts Yogyakarta is more similar to content with the Arts Management study program in the United States, but the research areais still very limited to Marketing (21%), and Management (46%). Then the cultural organizations that became the object of research were concentrated in the Art Community (24%), Private Organizations (24%) and the Government (22%). From these results, the authors propose that the ISI Yogyakarta Arts Management Masters further broadens the spectrum of research into fields such as Human Resource Management, Financial Management, Leadership and Organizations, Public Policy, etc. 

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