Concepedia

Sebastian D. Becker

SD

6

Publications

300

Citations

6

H-Index

2010

Active since

Affiliations

WHU – Otto Beisheim School of Management(Current)

Sebastian D. Becker is an author at WHU – Otto Beisheim School of Management specializing in management, business, and strategic management.

Top concepts

BusinessManagementAccountingAccounting PolicyBusiness StrategyFinancial AccountingStrategic ManagementStrategyInnovationEntrepreneurship

Publications per year

2010–2022

6

Publications

6

The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities

Sebastian D. Becker, Tobias Jagalla, Peter Skærbæk · Critical Perspectives on Accounting · 2013 · 93 citations

Accrual Accounting, Accounting, Accounting Policy +5

When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment

Sebastian D. Becker · European Accounting Review · 2014 · 64 citations

A TAXONOMY OF THE PERCEIVED BENEFITS OF ACCRUAL ACCOUNTING AND BUDGETING: EVIDENCE FROM GERMAN STATES

Tobias Jagalla, Sebastian D. Becker, Jürgen Weber · Financial Accountability and Management · 2011 · 61 citations

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

Sebastian D. Becker, Martin Messner, Utz Schäffer · Contemporary Accounting Research · 2020 · 33 citations

Accounting Practice, Innovation Management, Corporate Innovation +20

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

Sebastian D. Becker, Martin Messner, Utz Schäffer · SSRN Electronic Journal · 2010 · 27 citations · Full text

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