Sebastian D. Becker earned his Ph.D. from WHU - Otto Beisheim School of Management (Vallendar, Germany) and his M.Sc. in Business Administration from from EBS Business School (Oestrich-Winkel, Germany). He is also an alumnus of the International Teachers Program (ITP). His research focuses on the diffusion, change, and implementation of management accounting and control techniques in private and public sector organizations with a particular interest in budgeting. Sebastian teaches Management Accounting and Control topics in the MBA, Master, Executive, and Ph.D. programs.