mhacc
Institut for Regnskab
- Center for Ejerledede Virksomheder
![](https://www.cbs.dk/files/cbs.dk/styles/medium/public/morten_holm_acc_0.jpg?itok=rZZ50j3x)
Morten Holm is Associate Professor at the Department of Accounting at Copenhagen Business School. His research interests are currently twofold. First, Morten conducts research the effect of individual characteristics of managers, board members and audit partners on accounting decision making in organizations. He studies these effects empirically exploiting rich register-based data on individuals provided by Statistics Denmark’s Division of Research Services. Second, Morten is interested in the changing role of the finance function in the digital era including finance business partnering and the introduction of new technologies such as blockchain.
Morten has published in high quality journals such as Management Accounting Research and Journal of The Academy of Marketing Science.
Morten teaches three courses in management accounting and is responsible for an elective on strategic cost management and corporate value creation.
- Management accounting in modern enterprises
- Psychological underpinnings of economic decision making
- Individuals’ influence on finance and accounting decisions
- Empirical behavioral accounting based on large-sample data
- Økonomistyring, CM FIR (graduate level), 2019-
- Økonomistyring, HDR (diploma level), 2016-
- Management Accounting, FTMBA (executive level), 2016-
- Økonomisk Styring og Strategisk Udvikling, CBS Summer School (executive level), 2020-21
- Strategic Cost Management & Corp. Value Creation, CM elective (graduate level), 2016-18
- Økonomistyring, HA Almen (undergraduate level), 2012-15
- Thesis supervision, CM (graduate level), 2012-
- Customer Profitability Management, MBA (graduate level) guest lectures at Reykjavik University, 2021-
- Måling og styring af kunders værdi, CMØ (graduate level) guest lectures at Aalborg University, 2014-2021
Ph.D. Students
- Holm, M., Kumar, V., Rohde, C. (2012). Measuring Customer Profitability in Complex Environments : An Interdisciplinary Contingency Framework, Journal of the Academy of Marketing Science, 40 (3), p. 387-401.
- Holm, M., Kumar, V., Plenborg, T. (2016). An Investigation of Customer Accounting Systems as a Source of Sustainable Competitive Advantage, Advances in Accounting, 32 (3), p. 18–30.
- Plagborg-Møller, E., Holm, M. (2017). IPO or SBO?: The Increasing Importance of Operational Performance for Private Equity Exits Following the Global Financial Crisis of 2007-08, Journal of Applied Corporate Finance, 29 (1), p. 115-121.
- Holm, M., Ax, C. (2020): The Interactive Effect of Competition Intensity and Customer Service Competition on Customer Accounting Sophistication : Evidence of Positive and Negative Associations, Management Accounting Research, 46 (3).
- Johansen, T. R., Holm, M. (2022). Revisors betydning i små virksomheder, Frederiksberg: Institut for Regnskab. Copenhagen Business School, 43 s.
I: International Journal of Auditing, 10.7.2024
I: Revision & Regnskabsvæsen, Vol. 92, Nr. 6, 6.2023, s. 32-39
Paper presented at Nordic Accounting Conference 2023, 2023
Paper presented at 2022 International Accounting Section Midyear Meeting, 2022
I: SSM - Population Health, Vol. 19, 9.2022
Frederiksberg : Center for Ejerledede Virksomheder. Copenhagen Business School 2022, 32 s.
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2022, 43 s.
I: Revision & Regnskabsvæsen, Vol. 91, Nr. 12, 12.2022, s. 20-29
Paper presented at 2021 Financial Accounting and Reporting Section Virtual Midyear Meeting, 2021
I: Management Accounting Research, Vol. 46, 3.2020
Abstract from American Accounting Association Annual Meeting 2019, 2019
I: Journal of Applied Corporate Finance, Vol. 29, Nr. 1, 2017, s. 115-121
I: Advances in Accounting, Vol. 32, 3.2016, s. 18–30
Paper presented at American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, 2016
Paper presented at 12th Manufacturing Accounting Research Conference, 2014
Paper presented at Nordic Accounting Conference 2014, 2014
I: Revision & Regnskabsvaesen, Vol. 83, Nr. 5, 2014, s. 38-44
Paper presented at American Accounting Association Annual Meeting 2014, 2014
Paper presented at 11th Annual Conference for Management Accounting Research 2014, 2014
Paper presented at 12th Manufacturing Accounting Research Conference, 2014
Frderiksberg : KPMG Consulting 2013, 25 s.
Paper presented at American Accounting Association Annual Meeting. 2012, 2012
Frederiksberg : Copenhagen Business School [Phd] 2012, 190 s. (PhD series, Nr. 12.2012)
I: Academy of Marketing Science. Journal, Vol. 40, Nr. 3, 2012, s. 387-401
I: Legends in Marketing: V. Kumar . . red. /Jagdish N. Sheth . Vol. 10, New Delhi : SAGE Publications 2012 (Legends in Marketing , Vol. 6)
Paper presented at INFORMS Marketing Science Conference , 2010
I: Revision & Regnskabsvæsen, Vol. 74, Nr. 1, 2005, s. 26-37
4.red.Frederiksberg : Samfundslitteratur 2003, 57 s.
København : Rig på viden 2023
Kolding : Average Joe ApS 2022
København : Rig på viden 2022
København : Quartz+Co 2011, 20 s.
4.red.Frederiksberg : Samfundslitteratur 2003, 90 s.
Kapitalfondsejerskab øger virksomheders værdi
• CEO life history strategies and earnings management
• Stressful life events and audit partner judgement
• Management reporting in Danish SMEs
• Personal stress and financial performance
Consulting 101; Teaching; 2018 – ongoing
Aalborg University; Guest lecturer; 2020
ABC Softwork; Keynote Speaker; 2020