PhD Positions

The Department of Accounting is one of the oldest and largest accounting departments in Europe. We have a growing and flourishing research environment, covering core research areas such as financial accounting, management accounting and control, sustainability accounting, auditing, and corporate governance. We welcome research using a variety of quantitative as well as qualitative methods and examine challenges concerning both private and public sectors. It is our objective to become a world class leader in excellent research and high-quality teaching. We further strive to provide the best of opportunities for each of our researchers to develop their own unique competences and to secure a strong societal impact.

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-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 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-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.

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, mail cr.acc@cbs.dk or PhD coordinator Peter Skærbæk, tel. +45 38152409, ps.acc@cbs.dk. Then they will 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 30,264 up to DKK 36,877 depending on seniority and a pension contribution totaling 18.07%. 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.

Application due 11/11/2026