PhD scholarship on Management Accounting in Modern Enterprises at the Department of Accounting

Copenhagen Business School invites applicants for a PhD position in the field of accounting on the topic: Management accounting in modern enterprises. The project aims to investigate the challenges facing modern enterprises in terms of accounting for sustainability as well as the ongoing digitalization of organizations. The impact of these changes on the finance function in general and the work of management accountants in particular is the project’s main focus.

This position is at the Department of Accounting and the Management Accounting in Modern Enterprises (MAME) project is led by Associate Professor Morten Holm. Understanding the current level of change that the management accounting profession faces requires engagement with modern enterprises in practice. Case studies and/or field experiments could be particularly relevant research methods to explore this topic. Thus, the PhD candidate must be energized from engaging with firms and professionals from practice as part of conducting and disseminating the research. Depending on the development of research questions, other methods (e.g., surveys) may be suitable as well and a mixed methods approach could very well turn out to be the appropriate choice.

The PhD candidate is in charge of driving the entire research process and is expected to be able to identify relevant research questions in close collaboration with the supervisors. The supervisors will actively assist the candidate in identifying relevant case companies as needed so the candidate is not left on their own when it comes to gaining access to the field.

The following list of examples of research areas that could be relevant to pursue can provide some inspiration and make the scope of MAME more tangible:

• The impact of data analytics, big data, and visualization aids on planning, profitability analysis, and decision making
• Finance function automation – Robot Process Automation (RPA) vs. Artificial Intelligence (AI)
• Measuring and managing carbon emissions across value chains
• Sustainability reporting and its implications for management accounting and control
• Adaptations of existing management accounting practices and emergence of new practices in platform businesses, ecosystems and other technology-enabled business models
• Integrated business reporting in global supply chain-driven organizations
• Finance business partnering and the embedded role conflict between the “advisor” and the “controller” roles

The final dissertation is expected to include three papers and make a substantial contribution to understanding MAME. The dissertation papers could focus on one of the topics but could also combine several topics if these topics are related and part of a common, overarching theme.

The PhD will work in close collaboration with the supervisors and benefit from the international research environment at the Department of Accounting and at CBS in general. This project is eligible for financial support for field work and data collection. It is expected that the student will be supervised by Associate Professor Morten Holm ([email protected] ) and Professor Henri Dekker ([email protected] ). Candidates are strongly encouraged to contact Morten and/or Henri for informal discussions and information about the position before submitting the application.

The three-year PhD programme at CBS gives you the opportunity to conduct research under the supervision of CBS’s associate professors and professors, supported by research related PhD courses. The programme is highly international, and you are expected to participate in international research conferences and to spend time at another research institution as a visiting PhD student. See the CBS homepage for more information about the PhD programme, https://www.cbs.dk/en/research/phd-programme .  

CBS PhD graduates are held in high esteem not only in academia and research institutions but also in government and business where their research qualifications are in high demand.

CBS is committed to ensuring excellence, transformative and relevant teaching and research. Candidates who wish to join us must be interested in working in an organisation of this type and it is expected that the applicant shows an interest in joining the department's research environment. You can read more about the department's research here: www.cbs.dk/en/acc.  

Application and admission requirements

The department will give priority to applicants with high grades from their universities.
To be considered the applicant must

• have a basic education at master's level (corresponding to the 3 + 2 Bologna process)

• have received the grade of 10 (or equivalent) for the master's thesis according to the Danish 7-point grading scale (https://eng.uvm.dk/general-overview/7-point-grading-scale )

• have a weighted grade point average of at least 8.2 on the Danish 7-point grading scale for the bachelor's and master's degree combined or alternatively a weighted grade point average must be at least 9.5 for the master's degree alone. If the grade point average is not met, documentation for being in the top 40% of the class is also accepted.

• have an educational background in the social sciences

• have completed the master's programme before starting the PhD programme at CBS

• master academic English at a high level in writing and speaking

The application (see link below) must include a five-page project description. The project description must include:

• a presentation of an original research question
• a description of the initial theoretical framework and method
• a presentation of the proposed empirical material
• a work plan for the three years

More information can be found here: https://www.cbs.dk/en/research/phd-programmes/admission

In addition to the project description, copies of the following must be included:

• diploma for bachelor's and master's degree or other certificates at an equivalent level as well as the grade transcripts
• documentation for being in the top 40% of the class (if grade requirements are not met)
• a concise curriculum vitae (CV)
• a list of articles and publications (if applicable)
• one example of a selected written work (e.g. master's thesis)

The PhD student is enrolled in the CBS PhD School. Further information about PhD scholarships and the PhD programme can be found at https://www.cbs.dk/en/research/phd-programme .

Forfurther information please contact Associate Professor Morten Holm, [email protected] or Professor Henri Dekker, [email protected] . Information about the department can be found at www.cbs.dk/en/acc.

Employment and salary
A PhD scholarship runs for a period of three years, and includes teaching obligations equivalent to six months’ work (840 work hours). The scholarships are fully salaried positions, according to the national Danish collective agreement. The monthly salary is currently approximately DDK 28,447 up to DDK 34,355 depending on seniority and a pension contribution totalling 17.1%. The scholarship includes tuition fees, office space, course and travel costs (according to the current CBS agreement). 

Salary level and employment take place in accordance with the Ministry of Finance's agreement with the Academics' Central Organization.

Recruitment procedure 

The Recruitment Committee shortlists at least two-five applicants to be assessed by the Assessment Committee. Applicants are informed whether their application has proceeded for assessment.

Applicants selected for assessment will be notified about the composition of the Assessment Committee and will receive their personal assessment later. Selected applicants will be invited for an interview. Please note that a positive assessment does not automatically result in an interview. Once the recruitment process is completed each applicant will be notified of the outcome of their application. 

The application must be sent via the online link below. 

Copenhagen Business School must receive all application material, including all appendices (see above), by the application deadline.

Details about Copenhagen Business School are available at www.cbs.dk/en .

Closing date: 1 March 2023.

Apply online

CBS is a globally recognised business school with deep roots in the Nordic socio-economic model. We have a broad focus on business and societal challenges of the 21st century. As such we have a full portfolio of high-quality disciplinary and interdisciplinary research and education that has equipped generations of professionals and leaders in the private sector and beyond.

Located at Frederiksberg, Denmark, the school has approx. 21.000 full and part-time students, 760 full-time faculty members, 210 PhD students and 680 administrative staff, and a full portfolio of Bachelor, Master’s, MBA/EMBA, PhD and Executive programmes delivered in English and Danish.

Our global profile carries the obligation to develop the transformational capabilities of students, graduates and business leaders via our educational activities and opportunities for lifelong learning. Complex challenges call for joint action, and therefore our strategy focuses on strengthening current and starting new partnerships with other sciences, the business community, authorities and civil society.

CBS is working continuously on becoming a diverse and inclusive organization, and we encourage all regardless of gender identity and expression, ethnicity, religious beliefs, LGBT+ status, cultural background etc. to apply.
Reach out to us if you need assistance in the application or recruitment process, if there is something we should know, or if as a person with disability you wish to make use of your preferential access.