Executive Seminar

Public sector budgeting and accounting

This course provides an overview of the basic concepts and practices of budgeting, accounting and other parts of financial management and management control. The course covers the budget process, from budget preparation, approval to execution, including medium-term budgeting. The presentation of best practices is linked to concrete examples from a broad range of countries: advanced, emerging, and low-income economies.

A major part of the course deals with current trends in modernising financial management systems in the public sector, such as accrual accounting, budget flexibilisation, fiscal transparency, and risk management. Furthermore, participants discuss the relevance of reform concepts with regard to the specifics of the German public administration context.

By the end of the course, participants will be qualified to evaluate international trends and specific reform projects including those in German-speaking countries. They will gain a deeper understanding of current challenges to the development and implementation of financial management reforms.

This course can also be completed as part of the Certificate in Leadership and Management or the Certificate in Public Financial Management and Methods.

Target group

Professionals from all sectors (public, private, and from NGOs)


  • Higher education degree
  • At least two years of relevant professional experience (average is ten years)
  • Good knowledge of English


  • 2.5 days in Berlin, as well as additional time for the preparation of the seminar
  • No follow-up assignment is required

Seminar times

  • Day 1: 11:00 - 20:00
  • Day 2:   9:00 - 18:00
  • Day 3:   9:00 - 16:00

Seminar fee

€ 1,690

Seminar fees are exempted from tax according to Value Added Tax Act (UStG) §4 Nr. 21a. In Germany and many other countries, tuition fees for continuing education programmes are also fully tax-deductible as professional training expenses.

Seminar fee includes: attendance, online access to course documents, materials during the seminar, beverages in the Hertie School cafeteria (open on weekdays), certificate of attendance. 

Terms and Conditions


Registration is possible throughout the year, on a first-come, first-serve basis via our online application module. Admission is subject to availability.

Seminar director