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HU Credits:
2
Degree/Cycle:
2nd degree (Master)
Responsible Department:
Education
Semester:
2nd Semester
Teaching Languages:
Hebrew
Campus:
Mt. Scopus
Course/Module Coordinator:
Michael Debowy
Coordinator Office Hours:
Will be updated by the beginning of the course.
Teaching Staff:
Mr. michael debowy
Course/Module description:
The course will deal with the budget of educational institutions, rooting our analysis in theoretical and empirical educational economics. We will engage with concepts in accounting and budgeting, survey the national educational budget and its history, discuss various issues in the educational budget and delve into the budget management required by a school principal.
Course/Module aims:
- Command of fundamental concepts in accounting and budget management.
- Introduction of principles for optimal budget management.
- Introduction with the Israeli education budget and its history.
- Introduction with the current school budgeting framework and the budget management tasks facing managers of educational institutions in Israel.
Learning outcomes - On successful completion of this module, students should be able to:
- Explain fundamental concepts in accounting and budget management.
- Analyze and manage a budget.
- Explain the history of educational financing in Israel, including special education and the manifestation of social issues in the budget.
Attendance requirements(%):
100
Teaching arrangement and method of instruction:
In-person lectures; attendance is required. Lectures will be recorded and the recordings may be provided to students on a case-by-case basis. There will be a final assignment.
Course/Module Content:
1. Introduction 1 - background, review of economics of education
2. Introduction 2 - self-management of education institutions and budget optimization; motivation - the importance of budget management
3. Financial Accounting 1 - principles of accounting (GAAP & IFRS), income and expenditure, assets and liabilities, balance, cash flow.
4. Financial Accounting 2 - profit and loss sheet, income statement, balance sheet, business model
5. Financial Management 1 - purpose of the budget, the budget cycle, planning and budgeting
6. Financial Management 2 - functions (math review), classifying and analyzing costs, breakeven points;
7. Financial Management 3 - pricing
8. Finance - fundamentals of finance, working capital, capital budgeting, capital structure, risk management, private and public finance
9. Macro 1 - history of the national education budget in Israel, current budget system, equity and equality
10. Macro 2 - international comparison of educational budgeting
11. Macro 3 - history and practice of special education budgeting in Israel
12. Macro 4 - public and private expenditure on informal education in Israel and around the world
13. Review and preparation for final assignment
Required Reading:
Agasisti, T. (2014). The efficiency of public spending on education: An empirical comparison of EU countries. European Journal of Education, 49(4), 543-557.
Amalia, A. P. (2021). Education Budget Management, New Public Management and the COVID-19 Pandemic. Dinamika Pendidikan, 16(1), 1-11.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of accounting research, 46(3), 467-498.
Batare, S. (2012). Efficiency of public spending on education. Public Policy and Administration, 11(2), 171-186.
Blankenau, W., & Camera, G. (2009). Public spending on education and the incentives for student achievement. Economica, 76(303), 505-527.
Chalos, P. (1997). An examination of budgetary inefficiency in education using data envelopment analysis. Financial Accountability & Management, 13(1), 55-69.
Coleman, M., & Anderson, L. (Eds.). (2000). Managing finance and resources in education. SAGE.
Coleman, P. D., Walker, R., & Lawrence, L. (2012). The pros and cons of education budget cuts: An investigative study. Research in Higher Education Journal, 16, 1.
Eshach, H. (2007). Bridging in-school and out-of-school learning: Formal, non-formal, and informal education. Journal of science education and technology, 16(2), 171-190.
Gradstein, M. (2003). The political economy of public spending on education, inequality, and growth (No. 3162). World Bank Publications.
Klien, A. (2010). Education budget plan wielded as policy lever. Education Week, 29(21), 1.
Mrozinski, R. R. (1983). How to Construct a Solid School Budget. American School Board Journal, 170(7), 26-38.
Schroeder, C., Spieß, C. K., & Storck, J. (2015). Private spending on children's education: Low-income families pay relatively more. DIW Economic Bulletin, 5(8), 113-123.
אמיר, א' (2016). חשבונאות למקבלי החלטות: תיאוריה, תקינה, יישומים ותרגילים, דיונון.
בלס, נ' (2022). המאבק המתמשך לשוויון בתקצוב החינוך המיוחד: סקירה היסטורית. נייר מדיניות מס' 2021.04. מרכז טאוב.
בלס, נ' (2022). תקצוב החינוך המיוחד בישראל: מהמלצות ועדת דורנר ועד תחילת יישום תיקון מס' 1 לחוק החינוך המיוחד. נייר מדיניות מס' 2022.03. מרכז טאוב.
בלס, נ' ובלייך, ח' (2020). ההוצאה לכיתה ולתלמיד במערכת החינוך היסודי. נייר מדיניות מס' 2020.03. מרכז טאוב.
גולדשמידט, י' (1990). תורת התמחיר והתקציב - היבטים חשבוניים כלכלים והתנהגותיים. היחידה הבינקיבוצית לשירותי ניהול.
גזיאל, ח' (2002). בית ספר בניהול עצמי. הוצאת רמות: אוניברסיטת תל-אביב, פרק ו', עמ' 199-223.
נחמיאס, ד' ונורי, א' (1997). עקרונות לניהול ולתקצוב עפ"י תפוקות במגזר הציבורי. ניר עמדה מס' 2, המכון הישראלי לדמוקרטיה.
שוב, ש' (2021). חשבונאות של מוסדות ללא כוונות רווח. האוניברסיטה הפתוחה.
Additional Reading Material:
Grading Scheme :
Essay / Project / Final Assignment / Referat 80 %
Attendance / Participation in Field Excursion 20 %
Additional information:
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