Organisation of public budgeting and accounting in New Public Management
Principles of proper (public) bookkeeping and accounting
Analysis of annual and consolidated financial statements for local authorities
International harmonisation of public accounting standards
Equalisation schemes for public budgets
Institute or organisation:
IPMG | Institute for Public Management and Governance
Time
Study/activity
1985 – 1990
Studied economics at the Rheinische Friedrich-Wilhelms-Universität Bonn and the University of Cologne
1990 – 1996
Doctoral candidate and research assistant at the Department of Political Science at the University of Cologne, Chair of Prof. Dr. Gernot Gutmann, doctorate (Dr. rer. pol.), title of dissertation: Collective bargaining autonomy and the functioning of the labour market
1997 / 98
Lectureships at the Rheinisches Studieninstitut, Cologne, the University of Applied Sciences for Public Administration NRW, Cologne Department, and lecturer at the Economic Policy Seminar of the Konrad Adenauer Foundation
1999 – 2008
KPMG Deutsche Treuhand-Gesellschaft AG Wirtschaftsprüfungsgesellschaft, authorised signatory since 2004, Markets Manager Infrastructure & Government
2002 – 2004
Part-time Master of Business Administration (International Management) programme at the University of East London
since 2008
Professor of Public Management, in particular Public Accounting at the Nordhausen University of Applied Sciences (since 2015 "Nordhausen University of Applied Sciences")
Dissertation
Collective bargaining autonomy and the functioning of the labour marketFrankfurt am Main et al: Peter Lang GmbH European Publishing House of Sciences and Humanities 1997
Textbooks
Double-entry bookkeeping in local government: basic knowledge for the "New Municipal Financial Management" (NKF), 4th revised edition, Berlin: Erich Schmidt Verlag 2010 (316 p.) (together with Wöste/zur Mühlen)
Accounting and annual financial statements in local government: principles for the "New Municipal Financial Management" (NKF), 3rd revised edition, Berlin: Erich Schmidt Verlag 2011 (407 p.) (together with Tölle/Wöste/zur Mühlen)
The annual report in municipal double-entry accounting: basics, function, structure, Berlin: Erich Schmidt Verlag 2009 (180 p.) (together with Schwarting)
Municipal Finance Thuringia: Presentation, Wiesbaden: Kommunal- und Schul-Verlag 2011(394 p.) (together with Bachmann/Bender/Erdmann/Karls/Kleine/Liese/Linnert/ Wirsching/Zahradnik)
Essays
Risk management: Hedging with electricity futures, Energiewirtschaftliche Tagesfragen (et), 8/2000, p. 564 - 569 (together with Hahnenstein/Häder)
Double-entry municipal accounting: Financial accounting and finance plan, Der Gemeindehaushalt 2/2002, p. 29 - 36, reprinted in: KPMG Jahrbuch 2002: Verlag für Wirtschaftskommunikation, p. 17 - 43 (together with Bittig/zur Mühlen)
Outsourcing and public-private partner chips: Theory and critical success factors, in: Stember, Jürgen (ed.): Public Private Partnerships, Zukunftsmodelle für öffentliche Verwaltungen, Schriften zur angewandten Verwaltungsforschung, vol. 1, Ostbevern: Verlag Karla Grimberg 2005, pp. 123 - 149
More economical budget management thanks to double-entry accounting?, Der Gemeindehaushalt 3/2005, p. 53 - 56 (together with Schwarting/Wöste)
Accountability as a purpose of the annual financial statements in the "New Municipal Financial Management" (NKF), The municipal budget 5/2008, p. 110 - 113
New municipal financial management: critical review and outlook, in: Stember, Jürgen/Grimberg, Michael/Göbel, André (eds.): Verwaltung im Reformfieber: eGovernment, die EU-Dienstleistungsrichtlinie und die Doppik im Fokus, Schriften zur angewandten Verwaltungsforschung, vol. 9, Ostbevern: Verlag Karla Grimberg 2008, pp. 23 - 32
Position paper: "European Public Sector Accounting Standards" (EPSAS): Possibilities and limits of harmonising public sector accounting in the European Union, in: Der Gemeindehaushalt 7/2014, p. 145 - 147 (together with Adam/Lüder)
Other fonts
Budget consolidation and double-entry accounting, Study, KPMG (ed.), October 2004 (51 p.) (together with Nowacki/Schwarting/Wöste)
Double-entry accounting beats cameralistics, KPMG (ed.), 5th edition, January 2008 (87 p.) (together with Wöste)
Municipal consolidated financial statements - the organisation of the "municipal group", Institute for the Public Sector e.V. (ed.), 2009 (28 p.) (together with Jantz/Schuster/Schwarting)
Study Service Centre
+49 3631 420-222
House 18, Level 1, Room 18.0105