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Prof. Dr. Berit Adam

Department of Public Administration
Professor for Public management, specialising in controlling and financial management
Specialist area: Public management, specialising in controlling and financial management in the public sector

T: +49 (0)30 30877-2666
E: berit.adam(at)hwr-berlin.de

Visitor's address
Lichtenberg Campus
Building 1
Room 1.1039
Alt Friedrichsfelde 60
10315 Berlin

Postal address
Hochschule für Wirtschaft und Recht Berlin
Lichtenberg Campus
Alt-Friedrichsfelde 60
10315 Berlin


Academic and Professional Career

  • Since 09/2008: Professor at the FHVR Berlin (now Berlin School of Economics and Law – BSEL)
  • 01/2004–08/2008: Freelance consultant to various local authority bodies in several federal Länder concerning the transition from cameralistic accounting to double-entry bookkeeping; also conducted courses and seminars for project teams, work groups, the staff of public audit offices and local council representatives
  • 08/2005-03/2006: Drew up an opening balance sheet for the federal government; project leader of an internal project of Deloitte & Touche GmbH for drawing up an opening balance sheet for the federal government – results were published under the names of Dressler, S., Northoff T. (editors), title: “The balance sheet of the federal government”, Munich 2006
  • 01/2006–04/2007: Author of a report for the KGSt (a specialist association for local authority management), title: “Auditing in the new system of local authority budgeting and accounting – the auditing of the opening balance sheet and the end-of-year accounts” (published as a KGSt report 07/2007 and 08/2008)
  • 10/2004–02/2005: Author of a professional report on the transition of public accounting to international standards (IPSAS) for the management agency of the NATO Airborne Early Warning & Control Programme (NAPMA) – in collaboration with Deloitte auditors, the Netherlands
  • 01/2003-09/2004: Provided on-going support to the pilot project of the town Uelzen (Lower Saxony) on the transition from cameralistic accounting to double-entry bookkeeping (together with Prof. Dr. Klaus Lüder and Dr. Christiane Behm): produced the project documentation
  • 12/2003: Doctorate under Prof. em. Dr. Dr. h.c. Klaus Lüder at the DHV Speyer (University of Administrative Sciences in Speyer); title of thesis: “International accounting standards for public administration (IPSAS): a critical analysis with specific regard to their applicability in Germany”
  • 10/2001–10/2003: Project coordinator at PriceWaterhouseCoopers (PwC) Deutsche Revision AG (the auditing arm of PwC – now integrated into PwC AG) within the context of the comparative European research project “Reforming governmental accounting and budgeting in Europe” under the academic direction of Prof. Dr. Dr. h.c. Klaud Lüder and Prof. Dr. Rowan Jones; co-author of the study, which was produced as part of this project, about public budgeting and accounting at all levels of public bodies in Germany (together with Prof. Dr. Dietrich Budäus and Dr. Christiane Behm)
  • 09/2000–09/2001: Research assistant at the University of Administrative Sciences in Speyer under Prof. Dr. Dr. h.c. Klaus Lüder, Professor of Public Administration and Economics, in particular Financial Management and General Business Administration
  • 1995-2000: Studied Business Administration at the University of Hamburg and the London School of Economics and Political Sciences

Key Aspects of practise

  • Advising public bodies and other public institutions regarding the transition to budgeting and accounting based on consumption of resources

International contacts (e. g.)

  • Member of Comparative International Governmental Accounting Research (CIGAR); for further information, see www.cigar-network.net

Expert for

  • Public budgeting and accounting at central, regional and local level
  • International accounting and public administration

Key Aspects in Teaching

  • Public accounting
  • Controlling in the private and public sectors
  • Transaction and cost accounting in the private and public sectors
  • Preparation of a balance sheet in the private and public sectors

Research Projects and Fields

  • The application of accrual principles in local government financial reporting - Germany, Italy and the UK: empirical comparative study on an investigation of double-entry bookkeeping as applied at local government level in Great Britain, Italy and Germany and an analysis of the reasons why different accounting practices are applied in these countries
  • Description of the particularities in the accounting of public-law enterprises and local authorities in the manual: Balance sheet law – final audit and special accounting issues (editors: Petersen, K., Wwirner, C., Brösel, G.) Information at www.handbuch-bilanzrecht.de

Selected, current Publications

  • Adam, Berit (2008): Vorstellung der internationalen Rechnungslegungsstandards für die öffentliche Verwaltung – IPSAS, in: Meurer, E., Stephan, G. (Hrsg.): Rechnungswesen und Controlling in der öffentlichen Verwaltung (Loseblattwerk), Gruppe 7, S. 335-362, Freiburg 1999
  • Erdmann, Christian, Adam, Berit, Gräf, Sabine, Kahl, Matthias, Liese, Dietmar (2008): Kommunale Finanzwirtschaft im Land Brandenburg, 4. Auflage, Wiesbaden 2008
  • KGSt (Hrsg.): Rechnungsprüfung im Neuen Haushalts- und Rechnungswesen, Band 1:Grundlagen, Optionen, Vorgehensmodelle, KGSt-Bericht 7/2007, Köln
  • KGSt (Hrsg.): Rechnungsprüfung im Neuen Haushalts- und Rechnungswesen, Band 2: Prüfung von Eröffnungsbilanz und Jahresabschluss, KGSt-Bericht 8/2007, Köln
  • Adam, Berit, Behm, Christiane (2006): The use of budget reforms to modernize governance in German local government, in: Public Money & Management, Vol. 26, No. 4, Sept. 2006
  • Adam, Berit (2005): Il sistema di contabilitá e bilancio dello Stato Tedesco, in: Mussari, R. (Hrsg.): Sistemi di contabilitá e bilancio dello Stato nell’ Europa Communitaria
  • Adam, Berit (2005): Analyse der Unterschiede zwischen den (beabsichtigten) kommunalen haushaltsrechtlichen Regelungen in Nordrhein-Westfalen, Hessen und Niedersachsen, erschienen in: der gemeindehaushalt, Heft 7, 106. Jg., Juli 2005
  • Adam, Berit (2005): Internationale Rechnungslegungsstandards für die öffentliche Verwaltung (IPSAS) – eine Analyse ihrer Leistungsfähigkeit, in: Schäfer, C., Keuper, F. (Hrsg.): Führung und Steuerung öffentlicher Unternehmen – Probleme, Politiken und Perspektiven entlang des Privatisierungsprozesses, Berlin 2005
  • Adam, Berit (2004): Eine vergleichende Analyse der Internationalen Rechnungslegungsstandards für die öffentliche Verwaltung (IPSAS) mit ausgewählten kommunalen Reformkonzepten in Deutschland, erschienen in: der gemeindehaushalt, Heft 6, Juni 2004
  • Adam, Berit, Behm, Christiane, Budäus, Dietrich (2005/2004): Reformen des öffentlichen Haushalts- und Rechnungswesens in Deutschland - Stand, Konzepte, Entwicklungsperspektiven, in: Verwaltung und Management, Heft 5 und 6 (2004) sowie Heft 1 (2005)