Prof Dr Stefan Zahradnik

Dean of the Faculty of Business, Economics and Social Sciences, Professor, Dean of Public Management Studies

Contact:

+49 3631 420-541
Building 18, Room 18.0211

Office hours

Mondays, 11.30 a.m. to 12.30 p.m., in person, otherwise by e-mail or telephone.

Anyone who has a request is welcome to call.

Department:

Economic and Social Sciences

Study area:

Public Management

Professorship or teaching area:

Public business administration and legislation

Institute or organisation:

IPMG | Institute for Public Management and Governance

Research areas:

Regulatory science, public administration management, public accounting and auditing

Current research project: Bureaucracy at universities, how professors perceive it and the factors influencing it. As part of this project, a survey of professors at numerous universities of applied sciences will be conducted via SoSci Survey in April 2026.

Professional career

Time	Activity
10/1989-12/1993	Studied business administration with a "Diplom-Kaufmann" degree at Goethe University in Frankfurt am Main
04/1994-06/1995	Studied business education and graduated as a "Diplom-Handelslehrer" at the Goethe University in Frankfurt am Main
07/1997	Doctorate at the Department of Economics at Goethe University in Frankfurt am Main
08/1996-09/2000	Auditing Office of the Wetterau District in Friedberg (Hesse), most recently Deputy Head of Office
10/2000-09/2004	Oberhessische Versorgungsbetriebe AG in Friedberg (Hesse), most recently Head of Controlling & Auditing, Data Protection Officer
since 10/2004	Nordhausen University of Applied Sciences, initially Professor of Public Business Administration, in particular Management of Public Services, since 10/2024 Professor of Public Business Administration and Legislation Since 2004 Dean of Studies Public Management, 03/2006-02/2009 Vice President for Studies and Teaching, since 10/2013 Dean of the Faculty of Business, Economics and Social Sciences
since 12/2022	Chairman of the Thuringian Standards Control Council (honorary)

Publications

a) Monographs and textbooks:

Grundzüge der Haushaltsplanung hessischer Gemeinden, Vieselbach/Erfurt - Bornheim/Roisdorf: Dt. Kommunal-Verlag Dr. Naujoks & Behrendt, 1992.
Das kommunale Rechnungswesen - Bestandsaufnahme und Reformbausteine, dissertation, Düsseldorf: IDW-Verlag, 1999.
Kommunale Finanzwirtschaft im Freistaat Thüringen (together with others), including "Einführung" (pp. 29-34, together with Joachim Bender), "Von der Kameralistik zum Neuen Kommunalen Finanzwesen" (pp. 35-51) and "Prüfungwesen" (pp. 335-343), Wiesbaden: Kommunal- und Schulverlag, 2011.
Gender-equitable legal and administrative language, Rotterdam: MBS, 2024.

b) Published works:

Verwalten und Gestalten - Fallstudien zum Public Management mit Übungsaufgaben und Lösungen (together with Petra Hiller), Stuttgart: Boorberg, 2012.

c) Articles in specialised journals:

Terms you need to know - Municipal share of income tax, in: Das Wirtschaftsstudium, Düsseldorf: Lange Verlag, 23rd vol., 1994, p. 309.
Die Berücksichtigung von Niederschlagswasser bei der Ermittlung von Abwassergebühren, in: Der Gemeindehaushalt, Köln: Verlag W. Kohlhammer, 95. Jg., 1994, pp. 250-255.
Amortisation calculation for rainwater systems, in: Hessische Städte- und Gemeindezeitung, Mühlheim/Main: Hessischer Städte- und Gemeindebund, 44th vol., 1994, pp. 444-446.
On the calculation of imputed interest, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 96th volume, 1995, p. 35.
Assessment of imputed costs of municipal fee budgets with methods of investment appraisal: A plea for the reorganisation of municipal tax law, in: Zeitschrift für Kommunalfinanzen, Bonn: Stollfuß Verlag, 45th vol., 1995, pp. 50-55.
"Einnahmen" und "Ausgaben" im kommunalen Haushaltsrecht, in: Verwaltungsrundschau, Cologne: Verlag W. Kohlhammer, 41st vol., 1995, pp. 161-165.
Preliminary reports of municipal budgets in theory and practice - results of an empirical study, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 96th volume, 1995, pp. 193-195.
The principle of the prevalence of municipal budgets - claim and reality, in: Deutsche Verwaltungspraxis, Hamburg: Maximilian-Verlag, 47th volume, 1996, pp. 151-154.
Reform des kommunalen Rechnungswesens - Argumente für die Einführung der Doppik, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 101st vol., 2000, pp. 40-44.
Zum Abzugskapital in der Gebührenkalkulation, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 101st vol., 2000, pp. 265-266.
Die Höhe kalkulatorischer Zinsen als Ergebnis der Zielsetzung von Gebührenkalkulationen, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 102nd vol., 2001, pp. 274-277.
A critical analysis of the auditing, consulting and disclosure of the annual financial statements of owner-operated companies, in: Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen - Journal for Public and Nonprofit Services, Baden-Baden: Nomos-Verlag, 26th vol., 2003, pp. 371-394.
Weaknesses of local auditing in Hesse - problem analysis and solution approaches, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 104th volume, 2003, pp. 270-277.
Formation of provisions for uncertain liabilities in the context of financial equalisation, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 111th vol., 2010, pp. 121-127 (together with Adelheid Zeis).
Process model and evaluation criteria for public administrations, in: Verwaltung & Management, Baden-Baden: Nomos Verlagsgesellschaft, 17th vol, 2011, pp. 78-83. Submitted manuscript version (pre-print).
New Public Management und Thüringer Reisekostenrecht - Inkompatibilität und Deregulierungsbedarf am Beispiel der Hochschulen, in: Landes- und Kommunalverwaltung, 22. Jg., 2012, S. 97-101. URL: www.lkv.nomos.de/archiv/2012/heft-3/.
Monetary valuation of the bureaucratic burden on citizens, in: Verwaltung & Management, Baden-Baden: Nomos Verlagsgesellschaft, vol. 18, 2012, pp. 292-298.
On the (non-)disclosure of costs and revenues in partial result plans and partial result accounts, in: Der Gemeindehaushalt, Cologne: Verlag W. Kohlhammer, 114th volume, 2013, pp. 1-5.
The accounting of professors' holiday entitlements and their additional and reduced services in teaching, in: Die Wirtschaftsprüfung, Düsseldorf: IDW-Verlag, 68th year, 2015, pp. 817-823.
Personalstellen und -struktur städtischer Rechnungsprüfungsämter in Deutschland, in: Der Gemeindehaushalt, Köln: Verlag W. Kohlhammer, 119th vol., 2018, pp. 169-172 (abridged version of the essay of the same name listed under e)).
Red Tape: Redefinition and Reconceptualisation Based on Production Theory, in: International Public Management Journal, 2022, DOI: 10.1080/10967494.2022.2063462.

d) Essays in editorial works:

Von der Kameralistik zur Doppik und der Nutzen für die Kommunalpolitik, in: Klieve, Lars Martin (ed.): Der doppische Haushalt - Neues Kommunales Finanzmanagement in NRW, 1st edition, Recklinghausen: Kommunal-Verlag, 2003, pp. 34-68; 2nd edition, 2005, pp. 26-59; 3rd edition, 2006, pp. 26-59; 4th edition, 2010, pp. 9-38.
Fachdidaktik am Beispiel einer interdisziplinären Fallstudie, in: Prümm, Hans Paul/Kirstein, Denis (eds.): Aus- und Weiterbildung in einer Hand - Spezifische Fachdidaktiken und Weiterbildungstools an den FHöD, Redebeiträge und Thesen des 22. Glienicker Gesprächs, Berlin: HWR, 2011, pp. 101-107.
Change in society and administration and its significance for administration degree programmes, in: Busch, Dörte; Kutscha, Martin (eds.): Recht, Lehre und Ethik der öffentlichen Verwaltung, Baden-Baden: Nomos Verlagsgesellschaft, 2013, pp. 297-317.
Public Management, Process Management and Deregulation - Potentials alongside a Functional and Territorial Reform in Thuringia, in: Hinz, Elmar (ed.): Regieren in Kommunen. Mastering challenges better, Wiesbaden: Springer VS Verlag, 2017, pp. 157-168.
A microeconomic production model as a scientific frame of reference for the establishment of law that is suitable for enforcement, addressee-friendly and generally efficient, in: Beck, Joachim; Färber, Gisela; Pautsch, Arne; Stelkens, Ulrich (eds.): Vollzugstaugliche Rechtsetzung. Challenges and perspectives for science and practice, Baden-Baden: Nomos Verlagsgesellschaft, 2023, pp. 159-180.
Municipal Finance System in the Federal Republic of Germany Using the Example of Thuringia in: Gonet, Wojciech; Suchodolski, Bartlomiej (eds.): Local Governmet Finance and Taxation in Selected Countries, Siedlce: University of Siedlce, 2024, pp. 9-22.
Setting the law better - requirements and measures, in: Hinz, Elmar (ed.): Gestalten in Kommunen. Effective task fulfilment in the administration ecosystem, Wiesbaden: Springer VS Verlag, 2025 (to be published soon).
Bürokratie in der Kleinstaaterei - Historische Fälle aus der Verwaltungspraxis am Rande des Harzes, in: Hinz, Elmar (ed.): Gestalten in Kommunen. Effective task fulfilment in the administration ecosystem, Wiesbaden: Springer VS Verlag, 2025 (together with Marie-Luis Zahradnik) (to be published soon).
Impulses for the further development of the principle of connexity in the digital multi-level state, in: Stember, Jürgen; Beck, Joachim; Kraatz, Eric (eds.): Brauchen wir einen neuen Staat? Administrative reforms between demographic change, bureaucracy reduction and digitalisation, Baden-Baden: Nomos Verlagsgesellschaft, 2025 (to be published soon).

e) Essays in digital libraries:

Personnel positions and structure of municipal audit offices in Germany, Nordhausen University of Applied Sciences, 2018, DOI: 10.22032/dbt.34339.
The territories in the Harz region in the 19th century and up to the Weimar Republic, Nordhausen University of Applied Sciences, 2024, DOI: 10.22032/dbt.64218 (together with Marie-Luis Zahradnik).

f) Loose-leaf commentaries:

Kommunalverfassungsrecht Hessen (together with Gerhard Bennemann and others), including commentary on §§ 112-114, 114s-114u, 122-123a, 128-132 HGO (annual accounts, annual financial statements, discharge, participation in companies, information and auditing rights, participation report, auditing), Wiesbaden: Kommunal- und Schulverlag, 1999, last supplementary edition 2022.
Municipal Budget Law Thuringia (together with Joachim Bender and others), including commentary on §§ 19-25, 31-35 ThürKDG, §§ 48, 50, 52-55, 61 ThürGemHV-Doppik (annual financial statements with partial accounts, notes and overviews, overall financial statements with notes, auditing) (in preparation).