项目介绍

2025年4月11日

Copenhagen Business School invites applications for two vacant PhD scholarships in accounting at the Department of Accounting. The expected start date is September 1, 2025.

The Department of Accounting covers the fields of (1) financial accounting, (2) management accounting and control, (3) sustainability accounting and assurance (4) auditing and (5) corporate governance in the private sector ranging from small privately held (non-listed) companies to large publicly held (listed) companies as well as the public sector.

The department’s researchers collaborate on specific research projects using a variety of quantitative as well as qualitative methods. Teaching responsibilities of the department comprise undergraduate and graduate teaching in the above-mentioned research fields.

Examples of research areas that a scholarship might cover:

Auditing

• The implication of AI and other technological developments for the effectiveness of audit, audit ethics and auditor-client relationships
• Audit profession and professionalism
• Audit process, including the role of professional judgment, scepticism and other behavioural aspects of auditing
• The regulatory context of auditing, including a) public oversight b) audit firm governance and quality systems and c) the role of audit committees 
• Audit and assurance for small and medium-sized private companies
• The role of audit and assurance in sustainable development

Financial Accounting:

• AI and financial statement analysis
• The interaction between AI and financial analysts
• The valuation and trading of unlisted SMEs
• SME managers’ use of own and peer financial information for decision-making
• Employees’ use of employer financial information
• ESG reports and their usefulness for information users
• SME’s ESG reports, what, why and how
• Firm financials and employee wages and turnover
• Monthly financials for forecasting future yearly financials

Management Accounting & Control:

• AI and management accounting and control
• ESG and the role of management accounting & control systems
• Decision-making, planning & budgeting in different companies
• Management accounting and control practices in SMEs and/or family firms
• Management accounting and control practices in public companies
• Management accounting and control and project management
• Performance measurement and management systems

The Department will give priority to applicants with (a) a strong project proposal with the potential to make a significant contribution to existing knowledge, (b) a research focus that fits current and future research plans at the department and (c) high grades from their universities.

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, 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 shows 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 (www.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: 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 degrees 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 www.cbs.dk/en/research/phd-programmeme.

Information about the department can be found at https://www.cbs.dk/forskning/institutter-centre/institut-regnskab.

Before you send a proposal, it is a good idea to contact Head of Department Carsten Rohde, tel. +45 38152338, email cr.acc@cbs.dk, or PhD coordinator Peter Skærbæk, tel. +45 38152409, email ps.acc@cbs.dk. They will then put you in contact with a colleague that has your area of interest.

Employment and salary
A PhD scholarship runs for a period of three years and includes teaching obligations corresponding to 416 work hours. The scholarships are fully salaried positions, according to the national Danish collective agreement. The monthly salary is currently approximately DKK 28,993 up to DKK 35,015 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). 

The 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 to 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 June 2025.