Morten Holm

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.

Primary research areas

• 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

Courses

• Management accounting, CM FIR (graduate level), 2019-
• Management accounting, HDR (diploma level), 2016-
• Management Accounting, FTMBA (executive level), 2016-
• Financial management and strategic development, CBS Summer School (executive level), 2020-21
• Strategic Cost Management & Corp. Value Creation, CM elective (graduate level), 2016-18
• Management accounting, HA Almen (undergraduate level), 2012-15
• Thesis supervision, CM (graduate level), 2012-
• Customer Profitability Management, MBA (graduate level) guest lectures at Reykjavik University, 2021-
• Measuring and managing the value of customers, CMØ (graduate level) guest lectures at Aalborg University, 2014-2021

Selected publications

• 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.