Prof. Dr. Berit Adam

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

Public budgeting and accounting at central, regional and local level

International accounting and public administration

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

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

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

Kommunaler Jahresabschluss nach International Public Sector Accounting Standards (IPSAS) - Praxisbeispiel der Stadt Leverkusen, zusammen mit Andrea Stertz, Kommunal- und Schulverlag, ISBN 978-3-8293-1570-8

Are higher education institutions in Europe preparing students for IPSAS?, zusammen mit Isabel Brusca, Eugenio Caperchione, Jens Heiling, Susana Magarida Jorge und Francesca Manes Rossi, in: International Journal of Public Sector Management, Vol. 33, Issue 2/3, S. 363-378

Das Vorsichtsprinzip in der öffentlichen Rechnungslegung: Sind die IPSAS ein „unvorsichtiges“ Rechnungslegungssystem?, zusammen mit Jens Heiling und Tim Meglitsch, erscheint in: Die Wirtschaftsprüfung (WpG), Heft 19/2020

Rechnungslegung gemeinnütziger Organisationen. Eine empirische Untersuchung zu Merkmalen und Rechnungslegung gemeinnütziger Organisationen in Deutschland, in: ZögU, 42. Jahrgang, Heft 4/2019, S. 406-419

Comparison of the Perception of Overt and Covert Options in IPSASs Financial Statements by Intergovernmental Organizations, in: Tékhne, Special Issue 2018, S. 28-39, DOI: 10.2478/tekhne-2019-0003

Kapitel Öffentliches Rechnungswesen, in: Veit/Wewer/Reichard: Handbuch zur Verwaltungsreform, ISBN 978-3-658-21562-0, S. 443-456

Praxishandbuch IPSAS: Anwendungsorientierte Kommentierung der International Public Sector Accounting Standards (IPSAS) (Hrsg.), Berlin 2015

Gutachten zu Abweichungen der IPSAS/EPSAS von kommunalem Haushaltsrecht und Einschätzung des Umstellungsaufwands, abrufbar unter https://www.bertelsmann-stiftung.de/fileadmin/files/Projekte/79_Nachhaltige_Finanzen/Stellungnahme_AbweichungIPSAS-EPSAS.pdf

Einführung in IPSAS: Grundlagen und Fallstudie, Erich-Schmidt-Verlag, Berlin 2013

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