Sebastian D. Becker

HEC Paris - Accounting and Management Control Department

Jouy-en-Josas

France

SCHOLARLY PAPERS

5

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Top 14,105

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3,507

SSRN CITATIONS
Rank 37,099

SSRN RANKINGS

Top 37,099

in Total Papers Citations

4

CROSSREF CITATIONS

12

Scholarly Papers (5)

1.

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 2,537 (5,062)
Citation 7

Abstract:

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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 528 (53,599)
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 394 (76,624)

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Budgeting, budgeting functions, economic crisis, crisis management

4.

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 46 (414,587)

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

5.

A Taxonomy of the Perceived Benefits of Accrual Accounting and Budgeting: Evidence from German States

Financial Accountability & Management, Vol. 27, Issue 2, pp. 134-165, 2011
Number of pages: 32 Posted: 20 Apr 2011
Tobias Jagalla, Sebastian D. Becker and Jurgen Weber
affiliation not provided to SSRN, HEC Paris - Accounting and Management Control Department and affiliation not provided to SSRN
Downloads 2 (659,056)
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Abstract:

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Accrual Output‐Based Budgeting, accrual accounting, budgeting, benefits, taxonomy, Germany