Dr. Steven A. Finkler is Professor Emeritus of Public and Health Administration, Accounting, and Financial Management at New York University’s Robert F. Wagner Graduate School of Public Service (NYU Wagner). At NYU Wagner, he headed the specialization in health services financial management for over 20 years. An award-winning teacher and author, Dr. Finkler is engaged in a variety of research topics in the areas of economics and accounting. Among his publications are 25 books, several of which are Financial Management for Nurse Managers and Executives, 5th ed. (with Cheryl Jones and Christine T. Kovner, forthcoming 2017), Accounting Fundamentals for Health Care Management, 2nd ed. (with David Ward and Thad Calabrese, 2012), and Finance and Accounting for Nonfinancial Managers, 4th ed. (2011). He has also published more than 200 articles in many journals, including Health Services Research, Journal of Public Policy and Management, and Healthcare Financial Management. He received a Bachelor of Science degree in economics (dual major in accounting and finance) and Master of Science degree in accounting from the Wharton School at the University of Pennsylvania. His master’s degree in economics and doctorate in business administration were awarded by Stanford University. Dr. Finkler, who is also a Certified Public Accountant, worked for several years as an auditor with Ernst and Young and was on the faculty of the Wharton School before joining NYU. He is a past member of the Executive Board of the International Society for Research in Healthcare Financial Management and the Editorial Board of Health Care Management Review, and he served as treasurer and a member of the Board of Governors of Daughters of Israel Geriatric Center. He was the editor of Hospital Cost Management & Accounting for 12 years and is a past member of the National Advisory Council for Nursing Research at the National Institutes of Health. He consults extensively, both around the country and abroad. Daniel L. Smith, PhD, is associate professor and Director of the Master of Public Administration program at University of Delaware. His research focuses on state government budgeting and financial management and appears in Journal of Policy Analysis and Management, Journal of Public Administration Research and Theory (JPART), Public Administration Review (PAR), Public Budgeting & Finance, and Public Choice, among others. In addition, he is co-editor of JPART and has served on PAR’s editorial board. Dr. Smith is immediate past chair of the Association for Budgeting and Financial Management and a former member of the Governmental Accounting Standards Advisory Council. He earned his doctorate in public administration in the School of Public and International Affairs at the University of Georgia. Thad D. Calabrese, PhD, is assistant professor of public and nonprofit financial management at NYU Wagner. His research focuses on not-for-profit and government accounting and finance and is published in the Journal of Public Administration Research and Theory, Public Administration Review, Public Budgeting & Finance, Journal of Accounting and Public Policy, Nonprofit and Voluntary Sector Quarterly, and Nonprofit Management & Leadership (NML), among others. In addition, he currently serves on the editorial board of NML, and he has served on the Association for Budgeting and Financial Management’s member-elected Executive Committee. He also co-authored Accounting Fundamentals for Health Care Management, 2nd ed. (with Steven Finkler and David Ward, 2012). Prior to entering academia, he worked as a financial manager in the not-for-profit sector and in local government.