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Sebastian BECKER

Associate Professor

Accounting and Management Control

 Profile picture

Biography

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).

Before joining the HEC Paris faculty, Sebastian was a post-doc at WHU - Otto Beisheim School of Management. He was a visiting scholar at University of Innsbruck (Innsbruck, Austria), NHH (Bergen, Norway), Bocconi University (Milan, Italy), and HEC Paris (Paris, France).

Sebastian's research examines the diffusion, change, and implementation of accounting and control techniques in private and public sector organizations. He has a particular interest in budgeting and forecasting and is an expert on Beyond Budgeting. He also studies management techniques in startups, incubators and entrepreneurial ecosystems. 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.

Sebastian teaches Management Accounting and Control as well as Business Performance Management topics in the MBA, Executive MBA, MSc and Ph.D. programs. In addition, he designed and built a new online course on "Managing the performance of a growing enterprise" with Coursera in HEC's Online Master for Innovation and Entrepreneurship. 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".

Scientific articles

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, April 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 edited in books

The influence of the economic crisis on the tasks and roles of management accountants

The Role Of The Management Accountant: Local Variations And Global Influences, Lukas Goretzki and Erik Strauss, Routledge, London, 292-304

Management control as temporal structuring

Managing In Dynamic Business Environments: Between Control And Autonomy, K. Kaarbøe, P. N. Gooderham, H. Nørreklit (Eds.), Edward Elgar Publishing, 141-162

Transparency of processes and results

Controlling Und Jürgen Weber: Eine Festschrift Zum 60. Geburtstag, Alumni Hrsg., 11-13

Working papers

Budgeting in Times of Economic Crisis

Cahier de Recherche du Groupe HEC , 2015

The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting

Mimeo , 2010

Scientific articles

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, April 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,

Chapters edited in books

The influence of the economic crisis on the tasks and roles of management accountants

The Role Of The Management Accountant: Local Variations And Global Influences, Lukas Goretzki and Erik Strauss, Routledge, London, 292-304

Management control as temporal structuring

Managing In Dynamic Business Environments: Between Control And Autonomy, K. Kaarbøe, P. N. Gooderham, H. Nørreklit (Eds.), Edward Elgar Publishing, 141-162

Transparency of processes and results

Controlling Und Jürgen Weber: Eine Festschrift Zum 60. Geburtstag, Alumni Hrsg., 11-13

Working papers

Budgeting in Times of Economic Crisis

Cahier de Recherche du Groupe HEC , 2015

The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting

Mimeo , 2010

Education

  • International Teachers Programme, HEC Paris - France
  • Dr. rer. pol. (Ph.D.), WHU Otto Beisheim School of Management - Germany
  • Diploma in Business Administration, European Business School (EBS), Germany as well as UADE, Argentina and NUS Business School - Singapore

Academic appointments

Academic responsabilities at HEC

  • 2016- Associate Professor, Accounting and Management Control HEC Paris
  • 2011-2016 Assistant Professor, Accounting and Management Control HEC Paris
  • 2011- Member of GREGHEC (CNRS) HEC Paris

External Academic Responsabilities

  • 2018-2019 Visiting professor University of Innsbruck
  • 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

Scientific Activities

Membership in Academic or Professional Organisation

  • European Accounting Association (EAA)
  • Verband der Hochschullehrer fur Betriebswirtschaft e.V. (German Academic Association for Business Research - VHB)
  • Beyond Budgeting Research Program at NHH (Bergen)
  • Association Francophone de Comptabilite (AFC)

Editorial activities

  • Member, Editorial Board, Meditari Accounting Research
  • Reviewer for Accounting, Organizations and Society (AOS); Management Accounting Research (MAR); European Accounting Review (EAR); Critical Perspectives on Accounting (CPA); Qualitative Research in Accounting Management (QRAM); Accounting, Auditing Accountability Journal (AAAJ); Journal of Management Control (JoMaC); Journal of Applied Accounting Research (JAAR), International Journal of Public Sector Management (IJPSM); Journal of Public Budgeting, Accounting Financial Management (JPBAFM); Revue Interdisciplinaire Management, Homme Entreprise (RIMHE), International Review of Administrative Sciences (IRAS)
  • 2015-2018 Responsible for the young scholars corner in the EAA Newsletter

  • Conference organisation

  • Member of the Scientific Committee of the Annual Congress of the European Accounting Association (EAA) for 2013, 2014, 2015, 2019
  • Awards & honors

    • 2016 PoetsQuant'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