Explore our knowledge

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. 

Publications

See all publications

14. maj 2025

Vi kan selv sørge for kystsikring i Dragør

Både billigere og hurtigere end staten

Peter Læssøe

Car­sten Ro­h­de, Head of Department

Go to publication

2024

Management Accounting

Car­sten Ro­h­de, Head of Department

Will Seal

Karen Mustard

Ray H. Garrison

Eric W. Noreen
Go to publication

Outside activities

Part-time lec­turer at Copen­ha­gen Uni­ver­sity , 2010 -

Teach­ing and su­per­vising stu­dents

Part-time lec­turer at Reyk­javik Uni­ver­sity , 2013 -

Teach­ing and su­per­vising stu­dents

Ad­vis­ory Board mem­ber at “Er­hvervsliv­ets Tænket­ank” , 2024 -

Ad­vising on cur­rent busi­ness and so­ci­et­al chal­lenges