- Stephen C. Hansen
Associate Professor of Accounting
Graduate School of Business and Public Policy
Monterey, CA 93943
Email: schansen (at) nps.edu
Ph.D. - Graduate School of Industrial Administration, Carnegie Mellon University, 1988
Accounting with Minors in Economics and Political Economy
M.S. - Graduate School of Industrial Administration, Carnegie Mellon University, 1984
B.S. - Department of Arts and Sciences, University of Nebraska - Lincoln, 1982
Mathematics and Economics
- 2011-present - Associate Professor of Accounting, Naval Postgraduate School
School Service Activities (from 2006):
- GSBPP, CHP Committee Member, 2012
- Chair FM Data Access Committee, 2013-14
- Chair Guest Speaker Committee, 2013-14
SELECTED PUBLICATIONS: (View an extended list)
- 2004-2011 - Assistant Professor of Accounting, The George Washington University
2002-2004 - Visiting Assistant Professor of Accounting, The George Washington University
1994-2002 - Assistant Professor of Accounting, University of California - Los Angeles
1993-1994 - Visiting Assistant Professor of Accounting, University of California - Los Angeles
1990-1993 - Visiting Assistant Professor of Accounting, Stanford University
1987-1990 - Assistant Professor of Accounting, Northwestern University
Professional Service Activities:
- 2012 Referee for AAA conference selection committee (auditing)
- 2005 Best MAS Paper of the 2006 Midyear Meeting Committee Chair
- 2005 Best MAS Paper of the 2005 AAA Conference Committee Chair
- 2005 Nominations Committee, MAS Section of the AAA
- 2004 MAS Section Liaison for the 2004 AAA conference
- 1998-2009, 2011-13 Referee for AAA conference selection committee (mgmt accounting)
- 1996-2013 Referee for Management Accounting Research Conference
- 1998-2003 Member: Consortium for Advanced Manufacturing - International, ABP/B Group
- 2003 Best Management Accounting Paper Selection Committee, MAS Section of the AAA
- Co-Director of the 2001-2002 Management Accounting Research Conference
- 1999 AAA Best Dissertation in Management Accounting Selection Committee
- Chair, School For Friends School Fair, 2011
- Budget Committee for School for Friends, Washington DC, 2008-2010
- Campaign Manager for Solange Hansen, Garrett Park City Council, 2007-2009
- Cookie Manager, Brownie Troop 2790, 2004
- Assistant Cookie Manager, Brownie Troop 775, 2002
- Treasurer for Colina Glen Home Owner's Association, 1998-2000
- "Evaluating Heuristics Used When Designing Product Costing Systems." with R. Balakrishnan and E. Labro. Management Science, Vol. 15, No. 3, 2011, pp. 520-541.
"A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting, and Beyond Budgeting." The European Accounting Review, Vol. 20, No. 2, 2011, pp.289-319.
"The Dissemination of Management Consulting Innovations and the Pace of Technological Improvements." With J. S. Hughes. Journal of Institutional and Theoretical Economics Vol. 161, No. 3, 2005, pp. 536-555.
"Multiple Facets of Budgeting: An Exploratory Analysis." with W. A. Van der Stede. Management Accounting Research Vol. 15, 2004, pp. 415-439.
"Practice Developments in Budgeting: An Overview and Research Perspective." with D. Otley and W. A. Van der Stede. Journal of Management Accounting Research Vol. 15, 2003, pp. 95-116.
"The Adequacy of Full-Cost-Based Pricing Heuristics." with R. Banker. Journal of Management Accounting Research, Vol. 14, 2002, pp. 1-26.
"Cost Analysis, Cost Reduction, and Competition." Journal of Management Accounting Research, Vol. 10, 1998, pp. 181-203.
"Two Models of the Auditor-Client Interaction: Tests with United Kingdom Data" with J. Watts. Contemporary Accounting Research, Vol. 14, No. 2, Summer 1997, pp. 23-50.
"Designing Internal Controls: The Interaction between Efficiency Wages and Monitoring." Contemporary Accounting Research, Vol. 14, No. 1, Spring 1997, pp. 129-163.
"The Role of User Capability and Incentives in Group and Individual Decision Support Systems: An Economics Perspective." with R. Dewan, Decision Support Systems, Vol. 12, 1994, pp. 25-40.
"Strategic Sampling, Physical Units Sampling, and Dollar Units Sampling." The Accounting Review, April 1993, pp. 323-345.
"Capacity Cost and Capacity Allocation." with R. Magee, Contemporary Accounting Research, Spring 1993, pp. 635-660.
"The Downsian model of electoral participation: Formal theory and empirical analysis of the constituency size effect." with T. Palfrey and H. Rosenthal, Public Choice, Vol. 52, 1987, pp. 15-33.