项目介绍

2026年9月18日

The Department of Accounting invites applications for a PhD position in Public Sector Management Accounting and Control. The Department of Accounting is one of the oldest and largest accounting departments in Europe. We have a growing and flourishing research environment within financial accounting, management accounting and control, auditing, and corporate governance.

Public sector organizations continuously face demands for high service quality under increasingly tighter budget constraints while simultaneously being held accountable for their performance. Several attempts have been made to strengthen management accounting and control practices such as introducing new costing techniques, performance-based budgeting, benchmarking, and performance management. But despite these initiatives, public organizations still struggle to realize political objectives, which is further complicated by the development of new technologies and societal demands for sustainability. Within this context, the PhD application should reflect an independently formulated research project that addresses questions related to the role and effects of management accounting and control practice in public sector organizations at state, regional and/or municipal level. Potential research areas are:

• Developing and using performance measurement and management to create public value
• The influence of new technologies on management accounting and control practices
• The use of financial/non-financial information by public officials and politicians
• The development and/or use of budgeting for public sector decision-making
• The role of accounting in strategic development and public organization management

The PhD candidate will be part of the department’s management accounting research group. We focus on examining various subjects related to management accounting and control within both private and public sectors. For this PhD position, we welcome all forms of research methodologies and theoretical approaches, but we prioritize research inquiring specifically into organizational practices. We are open to candidates from different academic backgrounds both within and outside business administration.

The candidate will be expected to teach within management and control. As many courses are taught in Danish, priority will be given to candidates with language proficiencies in Danish, Swedish or Norwegian.

About the PhD programme
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-programmeme.  

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 will show an interest in joining the department’s research environment. You can read more about the department’s research here: www.cbs.dk/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://ufm.dk/en/education/the-danish-education-system/grading-system)
• 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. In rare cases, the grade requirement can be waived.
• 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-programmemes/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)