PhD scholarship at the Department of Accounting

Copenhagen Business School
August 14, 2024
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PhD scholarship on Management Accounting and the Digital Finance Function

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

Core research areas of the Department are (1) financial accounting, (2) management accounting and control, (3) auditing, (4) accounting information systems and (5) corporate, all applicable to both private and public sectors. The objective of the Department is to remain and to expand its leadership role in research related to these areas in the Nordic countries and to preserve its significant international reputation for high quality research and teaching.

Teaching responsibilities of the Department comprise undergraduate and graduate teaching in Financial Accounting, Management Accounting & Control, Auditing, and Corporate Governance.

This position is at the Department of Accounting and is part of the Management Accounting in Modern Enterprises (MAME) project 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, field experiments and design science research 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 the project more tangible:

  • The impact of data analytics and visualization aids on planning, decision making, and business performance management
  • Finance function automation – Robot Process Automation (RPA) vs. Artificial Intelligence (AI)
  • The impact of new (big) data sources on management accounting tools, techniques and models (e.g., customer profitability analysis)
  • The prospects of AI-enabled business intelligence (i.e., reporting, decision support etc.)
  • Adaptations of existing management accounting practices and emergence of new practices in platform businesses, ecosystems and other technology- enabled business models
  • The evolving roles of management accountants in the digital finance function (e.g., finance business partner, data scientist, ESG controller etc.)
  • The final dissertation is expected to include three papers and make a substantial contribution to understanding management accounting and the digital finance function. 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 candidate 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]).

    The three-year PhD programme at CBS allows you to conduct research under the supervision of CBS professors, supported by research training courses. The programme is highly international, and you are expected to participate in international research conferences and to spend time abroad as a visiting PhD student.

    Copenhagen Business School has a broad commitment to the excellence, distinctiveness and relevance of its teaching and research programmes. Candidates who wish to join CBS should demonstrate enthusiasm for working in an organisation of this type (highlighting, for example, relevant business, educational and dissemination activities).

    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.

    To be considered the applicant must

  • have a basic education at master's level (corresponding to the 3 + 2 Bologna process)
  • have both a GPA of at least 8.2 on the Danish 7-point grading scale (https: // or 9 on the 13-point scale for the entire program (i.e., for both the bachelor's and master's studies), or 9.5 for the master' studies and at least the grade 10 for any final thesis or examination project
  • have completed the master's program 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(s) related to the theme of the PhD position
  • a description of the initial theoretical framework and methods
  • a general reflection on the proposed/required empirical material
  • a tentative work plan for the three years
  • More information can be found here: https: // www. 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
  • 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.

    For further information please contact Associate Professor Morten Holm, [email protected] or Professor Henri Dekker, [email protected]. Information about the department can be found at www.

    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 DKK 28,993 - DKK 35,015 depending on seniority and a pension contribution totaling 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.

    Closing date: 14 August 2024.

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