Kirstin Becker

Kirstin Becker is an Associate Professor in the Department of Accounting at Copenhagen Business School (CBS), Denmark, where she joined in March 2019 after completing her doctoral studies. Her office is located in SOL/C4.25, and she teaches undergraduate courses in Financial Accounting and Financial Accounting and Reporting in Digital Context, along with a graduate Seminar on IFRS Research at CBS and Innsbruck University.

Education:

• Bachelor’s and Master’s Degree in Business Administration from the University of Mannheim
• Doctoral studies at the Center for Doctoral Studies in Business (CDSB), University of Mannheim Graduate School of Economic and Social Sciences (GESS), with research assistantship at the Accounting and Capital Markets chair

Research Interests: Becker’s work centers on the politics of accounting standard setting and adoption, analyzing how financial accounting practices emerge from and reshape societal institutional structures. Key projects include:

• Global Standards without the United States: Investigating institutional dynamics behind U.S. non-adoption of IFRS
• Constructing Accounting as a Public Policy Issue: Examining fair value accounting framing during the 2007–09 financial crisis

Her research bridges accounting with institutional theory and political economy to reveal accounting’s role as a societal governance mechanism.

Publication Trends: Becker’s 2020–2025 work consistently analyzes political-institutional interfaces in global accounting regulation, with recurring themes including SEC’s role in IFRS adoption, legitimacy strategies of bodies like EFRAG, and boundary work in standard-setting (e.g., FASB’s credit loss model). Using qualitative methodologies, she demonstrates how political ideologies and organizational interests shape regulatory outcomes, positioning accounting as a contested public policy instrument.

Scientific Awards: None mentioned.

Advising and Grants: No information provided regarding student supervision, doctoral committees, or research funding secured.