Table 5 Most and less covered... | Emerald Publishing

Table 5

Most and less covered sub-competencies

	Austria	Croatia	Cyprus	Germany	Greece	Italy	Portugal	Spain
No of programs scored	3	3	4	36	7	28	6	7
No of PSFM courses scored	7	3	7	71	11	43	12	16
Most covered sub-competencies	Budgeting (4 times) Financial management (4 times) Management accounting and resource management (3 times)	Budgeting (3 times) Financial management (2 times) Public finance and GFS (2 times)	MA and Resource management (4 times) Budgeting (3 times)	MA and resource management (35 times) Budgeting (30 times) Public sector financial accounting and reporting (17 times)	Public sector financial accounting and reporting (9 times) Budgeting (8 times) Financial management (8 times)	Financial management (24 times) Management accounting and resource management (23 times) Public sector financial accounting and reporting (21 times) Budgeting (20 times)	Budgeting (7 times) Financial management (7 times) Public sector financial accounting and reporting (6 times)	Budgeting (8 times) Public sector financial accounting and reporting (7 times)
Less covered sub-competencies	Auditing (0 times) Consolidated financial statements (0 times)	Public sector financial accounting and reporting (0 times) Auditing (0 times) Consolidated financial statements (0 times)	Consolidated financial reporting (0)	Consolidated financial statements (4 times) Public finance and GFS (9 times) Auditing (10 times)	Consolidated financial reporting (1 time)	Public finance and GFS (4 times) Auditing (6 times) Consolidated financial reporting (8 times)	Public finance and GFS (2 times) Auditing (1 time) Consolidated financial statements (1 time)	Public finance and GFS (0 times) Consolidated financial statements (1 time) Management accounting and resource management (1 time)

	Austria	Croatia	Cyprus	Germany	Greece	Italy	Portugal	Spain
No of programs scored	3	3	4	36	7	28	6	7
No of PSFM courses scored	7	3	7	71	11	43	12	16
Most covered sub-competencies	Budgeting (4 times) Financial management (4 times) Management accounting and resource management (3 times)	Budgeting (3 times) Financial management (2 times) Public finance and GFS (2 times)	MA and Resource management (4 times) Budgeting (3 times)	MA and resource management (35 times) Budgeting (30 times) Public sector financial accounting and reporting (17 times)	Public sector financial accounting and reporting (9 times) Budgeting (8 times) Financial management (8 times)	Financial management (24 times) Management accounting and resource management (23 times) Public sector financial accounting and reporting (21 times) Budgeting (20 times)	Budgeting (7 times) Financial management (7 times) Public sector financial accounting and reporting (6 times)	Budgeting (8 times) Public sector financial accounting and reporting (7 times)
Less covered sub-competencies	Auditing (0 times) Consolidated financial statements (0 times)	Public sector financial accounting and reporting (0 times) Auditing (0 times) Consolidated financial statements (0 times)	Consolidated financial reporting (0)	Consolidated financial statements (4 times) Public finance and GFS (9 times) Auditing (10 times)	Consolidated financial reporting (1 time)	Public finance and GFS (4 times) Auditing (6 times) Consolidated financial reporting (8 times)	Public finance and GFS (2 times) Auditing (1 time) Consolidated financial statements (1 time)	Public finance and GFS (0 times) Consolidated financial statements (1 time) Management accounting and resource management (1 time)

Source(s): Authors’ elaboration