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Al­lan Hansen

Associate Professor

Subjects
Decision-making Management Digitalisation Artificial intelligence Financial management

Primary research areas

Performance Management and Incentives

Research on how performance measurement and evaluation systems influence employee motivation, behavior, and value creation. This includes the design and use of KPIs, target setting, feedback processes, and incentive systems across organisational contexts.

Management Accounting, Decision Making and Control

Studies of how accounting information is produced, interpreted, and used in organisations, with a focus on the accuracy, role, and behavioral implications of cost and performance information, and how accounting systems interact with incentives and managerial decision-making.

Operations Management and Ai in Performance Evaluation

Research at the intersection of operations and performance management, focusing on how organisations design processes for monitoring and improving performance. A growing part of my work examines the use of AI in performance evaluation and decision support, including its implications for bias, transparency, and organisational learning.

How Performance Information Shapes Organizational Value

My research and teaching focus on the behavioral consequences of performance information, feedback, and incentives in organizations. Positioned at the intersection of management accounting, HRM, and operations management, I examine how the design of performance management systems and processes shapes individual motivation, decision-making, and organizational value creation.kunne 

Through empirically grounded research and close collaboration with companies and public sector organizations, I study the real-world effects of KPIs, target setting, feedback processes, and rating systems. A central ambition is to understand how performance information is used in practice—and how it can be designed to better support learning, coordination, and strategy execution.

More recently, my work has focused on the role of AI in performance evaluation and decision support. I explore how AI can complement managerial judgment, reduce bias and noise, and reshape how organizations evaluate and guide performance.

Recent research projects

11th Workshop on Management Accounting as Social and Organisational Practice

The workshop promotes research and dialogue between academics and practitioners in management accounting through presentations on current challenges and emerging practices.
Link to MASOP

The 20th Global Management Accounting Research Symposium (GMARS)

Co-organiser of GMARS, an international conference dedicated to advancing a “global village” of management accounting research. The symposium brings together leading scholars, plenary speakers, and high-quality research from around the world.
www.gmars.cbs.dk

Outside activities

I have no outside employments or activities