Centers of Interest
Budgeting.
Beyond Budgeting.
Institutional Theory.
Diffusion of Innovations.
Accrual Accounting and Budgeting.
Sebastian D. Becker obtained 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). 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 in Financial Accountability and Management.
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 topics in the MBA and Ph.D. program.
Articles:
"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).
Working papers:
"The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting", Mimeo, 2010 (in coll. with M. Messner, U. Schäffer).
Date of arrival at HEC Paris: 2011
Centers of interest
Budgeting.
Beyond Budgeting.
Institutional Theory.
Diffusion of Innovations.
Accrual Accounting and Budgeting.
Research and publications
Articles:
"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).
Working papers:
"The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting", Mimeo, 2010 (in coll. with M. Messner, U. Schäffer).
Main courses taught at HEC
Management Accounting and Control
CURSUS
2011 Dr. rer. pol., Otto Beisheim School of Management, Vallendar, Allemagne.
Langues : français, anglais, allemand, espagnol, italien.
Other academic activities
External academic responsibility:
2011, Post-doc at WHU - Otto Beisheim School of Management, 1-0.
2011, Visiting researcher at NHH (Bergen), 1-0.
2010, Visiting Ph.D. student Bocconi University, Milan, 1-0.
2009, Visiting Ph.D. student HEC Paris, 1-1.
Scientific activities
Membership of scientific or professional organisation:
European Accounting Association.
Beyond Budgeting Research Program at NHH (Bergen).
Honor distinction:
2009-2011 Hanns Seidel Foundation Scholarship.
