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Accounting and Management Control
Member of CNRS-GREGHEC Research Group
- Email: beckerSPAMFILTER@hec.fr
Sebastian D. Becker earned his Ph.D. from WHU - Otto Beisheim School of Management (Vallendar, Germany) in 2011 and his M.Sc. (Diplom-Kaufmann) in business administration from EBS Business School (Oestrich-Winkel, Germany). He is an alumnus of the International Teachers Program (ITP).
Sebastian's research examines the diffusion, change, and implementation of accounting and control techniques in private and public sector organizations with a particular interest in budgeting. His research has been published or is forthcoming in Contemporary Accounting Research, European Accounting Review, Critical Perspectives on Accounting, Financial Accountability and Management, and Journal of Business Economics.
Before joining the HEC Paris faculty, Sebastian was a post-doc at WHU - Otto Beisheim School of Management and a visiting researcher at NHH (Bergen, Norway) in 2011. During his Ph.D. he visited Bocconi University (Milan, Italy) in 2010 and HEC Paris in 2009. He teaches Management Accounting and Control as well as Business Performance Management topics in the MBA, Executive MBA, MSc and Ph.D. programs. For his teaching in HEC’s MBA, Sebastian won the “Most innovative teacher” award. By Poets & Quants he was named as one of the "40 Most Outstanding B-School Profs Under 40 in the World”.
"Budgeting in times of economic crisis", Contemporary Accounting Research, Winter 2016, vol. 33, n° 4, pp. 1489–1517 (in coll. with M. MAHLENDORF, U. SCHÄFFER, M. THATEN).
"The role of perceived attributes for the diffusion of innovations in cost accounting: The case of Activity-Based Costing", Comptabilité Contrôle Audit, 2015, vol. 1, n° 21, pp. 105-137 (in coll. with A. WALD, C. GESSNER, R. GLEICH).
"The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants identities", Critical Perspectives on Accounting, July 2014, vol. 25, n° 4-5, pp. 324-338 (in coll. with T. Jagalla, P. SKÆRBÆK).
"When organizations deinstitutionalize control practices: A multiple-case study of budget abandonment", European Accounting Review, December 2014, vol. 23, n° 4, pp. 593-623.
"Structure and development of financial accounting research in German research journals", Journal of Business Economics, November 2012, vol. 82, n° 11, pp. 1157-1191 (in coll. with E. Perrey, U. Schäffer).
"A taxonomy of the perceived benefits of accrual accounting and budgeting: Evidence from German states", Financial Accountability & Management, May 2011, vol. 27, n° 2, pp. 134-165 (in coll. with T. Jagalla, J. Weber).
Chapters in Edited Books
"Management control as temporal structuring ", in Managing in dynamic business environments: Between control and autonomy, K. Kaarbøe, P. N. Gooderham, H. Nørreklit (Eds.), Edward Elgar Publishing, 2013, 141-162 (in coll. with M. MESSNER).
"Transparency of processes and results", in Controlling und Jürgen Weber: Eine Festschrift zum 60. Geburtstag, Alumni Hrsg., 2013, 11-13.
"Budgeting in Times of Economic Crisis", Cahier de Recherche du Groupe HEC, 2015 (in coll. with M. MAHLENDORF, U. SCHAFFER, M. THATEN).
"When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment", Cahier de Recherche du Groupe HEC, 2014.
"The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting", Mimeo, 2010 (in coll. with U. Schäffer, M. MESSNER).
Employment Date: 2011
Main courses taught at HEC
Management Accounting and Control
2014 International Teachers Programme, HEC Paris, France.
2011 Dr. rer. pol. (Ph.D.), WHU Otto Beisheim School of Management, Germany.
2006 Diploma in Business Administration, European Business School (EBS), Germany as well as UADE, Argentina and NUS Business School, Singapore.
Academic responsibilities at HEC
2016- Associate Professor, Accounting and Management Control.
2011- Member of GREGHEC (CNRS).
2011-2016 Assistant Professor, Accounting and Management Control.
External academic responsibilities
2011-2011 Post-doc, WHU Otto Beisheim School of Management.
2011-2011 Visiting researcher, NHH.
2010-2010 Visiting Ph.D. student, Bocconi University.
2009-2009 Visiting Ph.D. student, HEC Paris.
Membership in Academic or Professional Organisation
European Accounting Association (EAA).
Verband der Hochschullehrer für Betriebswirtschaft e.V. (German Academic Association for Business Research - VHB).
Association Francophone de Comptabilité (AFC).
Beyond Budgeting Research Program at NHH (Bergen).
Member, Editorial Board, Meditari Accounting Research.
Member of the Scientific Committee of the Annual Congress of the European Accounting Association (EAA) for 2013, 2014 and 2015.
Reviewer for Accounting, Organizations and Society; Management Accounting Research; Critical Perspectives on Accounting; Qualitative Research in Accounting & Management.
2015- Responsible for the “young scholars’ corner” in the EAA Newsletter.
Awards & Honors
2016 Poets&Quant's Top "World's 40 Best B-School Profs Under the Age of 40".
2010 “Hanns-Seidel-Foundation” scholarship for visiting research.
2009 Hanns Seidel Foundation Scholarship.
Diffusion of Innovations
Accrual Accounting and Budgeting