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Carsten Ro­hde

Head of Department

Emner
Beslutningstagning Økonomistyring Budget ESG

Primary research areas

Management Accounting & control systems

Management Accounting & control systems are core elements in efficient operational and financial management of companies. My focus is on designing and implementation of management accounting and control systems used for analysis, decision making, and control in private and public companies.

Performance measurement and management

Performance measurement and management are important for directing and motivating employees. My research focuses on how to design and adapt non-financial and financial performance measurement and management systems to different organizations to support strategy and value creation.

Budgeting and budgets

The focus is on how to develop an operational and financial planning and control process adapted to different types of companies and their specific needs.

Profitability measurements on segments

Profitability measurement is core to understand value creation or destruction in companies. The focus is on how to measure profitability on different segments such as products, customers and markets. This includes which method to use and what costs to trace to safeguard valid information for decision making.

Decentralization and transfer pricing

The focus is on delegation of decision making into different responsibility centres. In case of internal trade between the centres there is a need to set transfer prices that maximize profitability and avoids suboptimization.

My wish is that my research and textbooks will strengthen the knowledge on management accounting and control among students as well as contributing to value creation in business and society.

Carsten Rohde has varied teaching experience at the undergraduate and master level at Copenhagen Business School. In addition, he has experience from different universities including University, Reykjavik University, University of Copenhagen, University of Southern Denmark and Aalborg University.  

 His research interest concerns management accounting and control systems. His research includes accounting information systems, budgeting, cost accounting, management control systems, profitability measurement, and transfer pricing. He has among others, published in Accounting, Auding & Accountability Journal, Accounting, Organization & Society, Handbook in Management Accounting Research, International Journal of Accounting Information Systems, Journal of Academy Marketing Science, Journal of Accounting & Organizational Change and Management Accounting Research. In addition, he has co-authored a couple of textbooks on bookkeeping, management accounting and managerial economics. 

 He carries out executive training and gives lectures at conferences for practice and works closely with companies organizing seminars and collaborating on projects. 

Outside activities

Part-time lecturer at Copenhagen University, 2010–present

Teaching and supervising students

Part-time lecturer at Reykjavik University, 2013–present

Teaching and supervising students

Advisory Board member at “Erhvervslivets Tænketank”, 2024–present

Advising on current business and societal challenges