Department of Accounting

mhacc

Department of Accounting

  • Centre for Owner-Managed Businesses
Morten
Holm
Associate professor
,
PhD


Room: SOL/C4.02
Tel:
+4538152336
E-mail: mh.acc@cbs.dk
Presentation

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.
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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

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Social media
Link to this homepage
www.cbs.dk/en/staff/mhacc
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, casino 168 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
Supervision

Ph.D. students

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 smÃ¥ virksomheder, Frederiksberg: Institut for Regnskab. Copenhagen Business School, 43 s.

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Publications sorted by:
2025
Morten Holm; Thomas Riise Johansen / : The Case of the Danish COVID-19 Fixed-cost Business-support Scheme.
In: International Journal of Auditing, Vol. 29, No. 1, 1.2025, p. 136-159
Journal article > peer review
2023
Jeppe Christoffersen; Morten Holm; Thomas Plenborg; Morten Seitz /
In: Revision & Regnskabsvæsen, Vol. 92, No. 6, 6.2023, p. 32-39
Journal article > peer review
Morten Holm; Thomas Kristensen; Michael S. Dahl; Melanie L. Feldhues / : The Information Value of Accounting Numbers as Indicators of Employee Stress.
Paper presented at Nordic Accounting Conference 2023, 2023
Paper > peer review
2022
Melanie L. Feldhues; Morten Holm /
Paper presented at 2022 International Accounting Section Midyear Meeting, 2022
Paper > peer review
Thomas Borup Kristensen; Jeffrey Pfeffer; Michael S. Dahl; Morten Holm; Melanie Lucia Feldhues / : The Moderating Effects of Financial Resources and Job Insecurity on Psychological Contagion.
In: SSM - Population Health, Vol. 19, 9.2022
Journal article > peer review
Jeppe Christoffersen; Morten Holm; Thomas Plenborg; Morten Seitz /
Frederiksberg : Center for Ejerledede Virksomheder. Copenhagen Business School 2022, 32 p.
Report
Thomas Riise Johansen; Morten Holm /
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2022, 43 p.
Report
Thomas Riise Johansen; Morten Holm /
In: Revision & Regnskabsvæsen, Vol. 91, No. 12, 12.2022, p. 20-29
Journal article > peer review
2021
Melanie L. Feldhues; Morten Holm /
Paper presented at 2021 Financial Accounting and Reporting Section Virtual Midyear Meeting, 2021
Paper > peer review
2020
Morten Holm; Christian Ax / : Evidence of Positive and Negative Associations.
In: Management Accounting Research, Vol. 46, 3.2020
Journal article > peer review
More results... (total 28 results)
Academic Interests

•ÌýÌýÌý CEO life history strategies and earnings management
•ÌýÌýÌý Stressful life events and audit partner judgement
•ÌýÌýÌý Management reporting in Danish SMEs
•ÌýÌýÌý Personal stress and financial performance

Research Projects
Outside activities

Consulting 101; Teaching; 2018 – ongoing
Aalborg University; Guest lecturer; 2020
ABC Softwork; Keynote Speaker; 2020