Stephen C. Hansen

University of Southern Maine - School of Business

P.O. Box 9300

Portland, ME 04104

United States

  • University of Southern Maine - School of Business

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 11,306

SSRN RANKINGS

Top 11,306

in Total Papers Downloads

6,615

SSRN CITATIONS
Rank 36,711

SSRN RANKINGS

Top 36,711

in Total Papers Citations

19

CROSSREF CITATIONS

2

Scholarly Papers (14)

Actions:
Email selected abstracts
1.

Practice Developments in Budgeting: An Overview and Research Perspective

Downloads 5,487 ( 2,253)

Practice Developments in Budgeting: An Overview and Research Perspective

Number of pages: 40 Posted: 28 Sep 2003
Stephen C. Hansen, David Otley and Wim A. Van der Stede
University of Southern Maine - School of Business, Lancaster University and London School of Economics & Political Science (LSE)
Downloads 5,487 (2,218)
Citation 26

Abstract:

Loading...

budgeting, planning, strategy, activity based budgeting

Practice Developments in Budgeting: An Overview and Research Perspective

Journal of Management Accounting Research, Vol. 15, pp. 95-116, 2003
Posted: 28 Sep 2003
Stephen C. Hansen, David Otley and Wim A. Van der Stede
University of Southern Maine - School of Business, Lancaster University and London School of Economics & Political Science (LSE)

Abstract:

Loading...

budgeting, planning, strategy, activity based budgeting

2.

Auditor Capacity Stress and Audit Quality: Market-Based Evidence from Andersen's Indictment

Number of pages: 55 Posted: 13 Feb 2008
Stephen C. Hansen, Krishna R. Kumar and Mary W. Sullivan
University of Southern Maine - School of Business, George Washington University and affiliation not provided to SSRN
Downloads 661 (60,846)

Abstract:

Loading...

audit quality, Arthur Andersen failure, auditor capacity stress, earnings response coefficients, recovery, successor auditors

3.

The Value of Coordination in Sophisticated Cost Systems

Number of pages: 28 Posted: 03 Sep 1998
Ramji Balakrishnan and Stephen C. Hansen
University of Iowa - Department of Accounting and University of Southern Maine - School of Business
Downloads 350 (130,718)

Abstract:

Loading...

4.

Golden State Elixers – Should We Obtain a Canna-Business License?

Number of pages: 8 Posted: 29 May 2018
Stephen C. Hansen
University of Southern Maine - School of Business
Downloads 85 (437,448)

Abstract:

Loading...

Break Even Analysis, Taxes, Levels of Government, Ethics, Black Market

5.

Looking Forward to Cuts: A Simulation Decision Tool for Cutback Management

Number of pages: 32 Posted: 25 Jul 2019
Spencer Brien, Philip J. Candreva, Stephen C. Hansen and Mina Pizzini
Naval Postgraduate School - Graduate School of Defense Management, U.S. Naval Postgraduate School, University of Southern Maine - School of Business and Texas State University, San Marcos - College of Business Administration
Downloads 29 (697,331)

Abstract:

Loading...

Federal Budgeting, Cutback Budgeting, Management of Decline, Defense Budgeting

6.

Looking Forward to Cuts: A Simulation Decision Tool for Cutback Management

Public Budgeting & Finance, Vol. 40, Issue 1, pp. 3-21, 2020
Number of pages: 19 Posted: 03 Jun 2020
Spencer T. Brien, Philip J. Candreva, Stephen C. Hansen and Mina Pizzini
affiliation not provided to SSRN, affiliation not provided to SSRN, University of Southern Maine - School of Business and Texas State University, San Marcos - College of Business Administration
Downloads 3 (934,063)

Abstract:

Loading...

7.

A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing

Journal of Management Accounting Research, Vol. 30, Issue 1, pp. 143-167, 2018
Posted: 30 Aug 2014 Last Revised: 20 Aug 2018
Sophie Hoozée and Stephen C. Hansen
Ghent University - Department of Accountancy and Corporate Finance and University of Southern Maine - School of Business

Abstract:

Loading...

costing system design; costing accuracy; costing error; analytical modeling; numerical experiment

8.

A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting, and Beyond Budgeting

European Accounting Review, Forthcoming
Posted: 02 May 2010
Stephen C. Hansen
University of Southern Maine - School of Business

Abstract:

Loading...

Budgeting, Activity-based Budgeting, Rolling Budgets, Beyond Budgeting

9.

Evaluating Heuristics Used when Designing Product Costing Systems

Management Science, Forthcoming
Posted: 25 Jul 2008 Last Revised: 19 Sep 2012
Ramji Balakrishnan, Stephen C. Hansen and Eva Labro
University of Iowa - Department of Accounting, University of Southern Maine - School of Business and Kenan-Flagler Business School University of North Carolina

Abstract:

Loading...

costing system design, simulation, rules of thumb, heuristics

10.

Cost Stability and the Periodic Review Cycle

Posted: 08 Nov 1999
Stephen C. Hansen and Mandira Roy Sankar
University of Southern Maine - School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

Loading...

11.

A Model of Management Consultants

Posted: 11 Aug 1999
Stephen C. Hansen
University of Southern Maine - School of Business

Abstract:

Loading...

12.

Cost Analysis, Cost Reduction and Competition

Posted: 24 Aug 1998
Stephen C. Hansen
University of Southern Maine - School of Business

Abstract:

Loading...

13.

Designing Internal Controls: The Interaction between Efficiency Wages and Monitoring

Posted: 30 Oct 1996
Stephen C. Hansen
University of Southern Maine - School of Business

Abstract:

Loading...

14.

Two Models of the Auditor-Client Interaction: Tests with United Kingdom Data

Posted: 30 Oct 1996
Stephen C. Hansen and John S. Watts
University of Southern Maine - School of Business and Ernst & Young LLP

Abstract:

Loading...