ABSTRACT

Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors. Inquiry-based discussion prompts challenge students to examine scenarios that they are likely to encounter in professional public service careers.

Critics of the public sector often use the analogy that government should be run more like a business. Issues such as profitability versus social value preclude the public sector from becoming a mirror image of the private sector; however, ethical decision making in fiscal administration is an important concern across sectors. Using examples drawn from the public and nonprofit arenas, Ethics in Fiscal Administration: An Introduction will help prepare future budget managers and other public administrators for the important work of upholding the public financial trust.

part I|31 pages

Government ≠ Business

chapter 2|7 pages

The Role of Government

chapter 3|13 pages

Linking Economics and Politics

part II|38 pages

Forming an Ethical Foundation

chapter 4|16 pages

Developing Administrative Ethics

chapter 5|8 pages

Moral Agents

chapter 6|13 pages

Ethical Behavior in Organizations

part III|27 pages

Transparency and Accountability

chapter 7|9 pages

Transparency through Financial Management

chapter 8|8 pages

Political Influences on Public Budgets

chapter 9|9 pages

Evaluating Revenue Options

part IV|39 pages

The Third Sector

chapter 10|11 pages

The Art and Science of Nonprofit Management

chapter 11|17 pages

Endowed Funds

chapter 12|10 pages

Charitable Gifts and Bequests

part V|19 pages

Innovation and Globalization

part VI|11 pages

Application and Conclusion

chapter 15|10 pages

Developing an Ethical Framework