Sebastian D. Becker earned his Ph.D. from WHU - Otto Beisheim School of Management (Vallendar, Germany) in 2011 and his M.Sc. (Diplom-Kaufmann) in business administration from EBS Business School (Oestrich-Winkel, Germany). He is an alumnus of the International Teachers Program (ITP).

Sebastian's research examines the diffusion, change, and implementation of accounting and control techniques in private and public sector organizations with a particular interest in budgeting. His research has been published or is forthcoming in Contemporary Accounting Research, European Accounting Review, Critical Perspectives on Accounting, Financial Accountability and Management, and Journal of Business Economics.

Before joining the HEC Paris faculty, Sebastian was a post-doc at WHU - Otto Beisheim School of Management and a visiting researcher at NHH (Bergen, Norway) in 2011. During his Ph.D. he visited Bocconi University (Milan, Italy) in 2010 and HEC Paris in 2009. He teaches Management Accounting and Control as well as Business Performance Management topics in the MBA, EMBA, MSc and Ph.D. programs. For his teaching in HEC’s MBA, Sebastian won the “Most innovative teacher” award. By Poets & Quants he was named as one of the "40 Most Outstanding B-School Profs Under 40 in the World”.

identity card

BECKER Sebastian

Sebastian BECKER

Accounting and Management Control

«Associate Professor»

Research Areas

Institutional Theory

Diffusion of Innovations


Beyond Budgeting

Accrual Accounting and Budgeting