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Al­lan Hansen

Associate Professor

Emner
Beslutningstagning Management Digitalisering Kunstig intelligens Økonomistyring

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