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

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SSRN CITATIONS
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19

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2

Scholarly Papers (14)

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1.

Practice Developments in Budgeting: An Overview and Research Perspective

Downloads 5,141 ( 2,021)

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 5,141 (1,989)
Citation 25

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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)

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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 585 (59,546)

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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 340 (113,421)

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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 75 (396,947)

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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, Mina Pizzini 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 AdministrationNaval Postgraduate School
Downloads 13 (700,909)

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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, Mina Pizzini 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 AdministrationNaval Postgraduate School
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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

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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

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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

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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

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11.

A Model of Management Consultants

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

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12.

Cost Analysis, Cost Reduction and Competition

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

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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

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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

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