Sebastian D. Becker

HEC Paris - Accounting and Management Control Department

Jouy-en-Josas

France

SCHOLARLY PAPERS

5

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4,231

SSRN CITATIONS
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Top 35,888

in Total Papers Citations

14

CROSSREF CITATIONS

9

Scholarly Papers (5)

The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights From Beyond Budgeting

Number of pages: 60 Posted: 16 Jan 2010 Last Revised: 02 Jan 2020
Sebastian D. Becker, Martin Messner and Utz Schäffer
HEC Paris - Accounting and Management Control Department, HEC Paris and WHU Otto Beisheim School of Management
Downloads 2,727 (7,776)
Citation 10

Abstract:

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Beyond Budgeting, budgeting, theory of fields, embeddedness, pragmatic, idealistic, diffusion of accounting innovations, innovation-based field, agility, agile

The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights From Beyond Budgeting

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Sebastian D. Becker, Martin Messner and Utz Schäffer
HEC Paris - Accounting and Management Control Department, University of Innsbruck and WHU Otto Beisheim School of Management

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Beyond Budgeting, budgeting, theory of fields, embeddedness, pragmatic, idealistic, diffusion of accounting innovations, innovation-based field, agility, agile

2.

When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment

European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035
Number of pages: 55 Posted: 28 Feb 2014 Last Revised: 01 Apr 2014
Sebastian D. Becker
HEC Paris - Accounting and Management Control Department
Downloads 633 (68,148)
Citation 4

Abstract:

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deinstitutionalization; budgeting; budget abandonment; Beyond Budgeting

3.

Budgeting in Times of Economic Crisis

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2015-1122
Number of pages: 36 Posted: 12 May 2015 Last Revised: 08 Dec 2015
HEC Paris - Accounting and Management Control Department, Frankfurt School of Finance & Management, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Downloads 610 (71,502)
Citation 5

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Budgeting, budgeting functions, economic crisis, crisis management

Entrepreneurial Ecosystems As Amplifiers of The Lean Startup Philosophy – Management Control Practices In Earliest-Stage Startups

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2022-1457
Number of pages: 65 Posted: 05 Jun 2022 Last Revised: 09 Dec 2022
Sebastian D. Becker and Christoph Endenich
HEC Paris - Accounting and Management Control Department and ESSEC Business School - Department of Accounting and Management Control
Downloads 162 (291,534)

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Management control systems, lean startup, ecosystem, incubator, entrepreneurship, business model innovation

Entrepreneurial ecosystems as amplifiers of the Lean Startup philosophy: Management control practices in earliest-stage startups

Contemporary Accounting Research, Forthcoming
Posted: 29 Aug 2022
Sebastian D. Becker and Christoph Endenich
HEC Paris - Accounting and Management Control Department and ESSEC Business School - Department of Accounting and Management Control

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management control systems, Lean Startup, ecosystem, incubator, entrepreneurship, business model innovation

5.

Management Control as Temporal Structuring

Managing in Dynamic Business Environments, eds. Katarina Kaarbøe, Paul N. Gooderham and Hanne Nørreklit, published (2013) by Edward Elgar Publishing Ltd
Number of pages: 19 Posted: 15 Jun 2016
Sebastian D. Becker and Martin Messner
HEC Paris - Accounting and Management Control Department and HEC Paris
Downloads 99 (422,632)

Abstract:

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Management control, time, Forecasting, Rolling Forecast, Beyond Budgeting, entrainment