Research in Accounting

Published
Friday 1 Nov 2024
Deadline
Wednesday 15 Jan 2025
Expertise
PhD
Organisational unit
Rotterdam School of Management (RSM)
Salary
€ 2.901 - € 3.707
Employment
1 fte - 1 fte

Abstract

This Ph.D. project focuses on advancing research in accounting with a possible emphasis on Environmental, Social, and Governance (ESG) factors and sustainability issues. In recent years, businesses have faced increasing pressure to integrate ESG principles into their operations, as companies are now evaluated not only on financial performance but also on their commitment to transparency and responsible practices. Firms that fail to meet these standards risk losing access to financing, skilled labor, and societal legitimacy. The research will explore innovative questions related to both financial and non-financial performance measurement and reporting, and/or the role of accounting in designing systems that encourage responsible behavior, align employee actions with corporate goals, and support decision-making and governance. The project will utilize archival or experimental research methods to address these questions.

The Ph.D. student will undergo comprehensive training in accounting, finance, and (applied) statistical and research methods during the first year of the program. Following this foundational phase, the student will design and execute three empirical studies over the subsequent years, with the goal of producing working papers that may be submitted to high-quality academic journals. While the project allows for considerable independence, particularly in its early stages, the student will collaborate intensively with the supervisory team.

Keywords

Accounting, accountability, corporate transparency, management control, ESG reporting, sustainability

Topic

Over recent decades, the corporate world has seen a growing emphasis on Environmental, Social, and Governance (ESG) factors and sustainability issues. Companies are now evaluated not only for their financial performance but also for their commitment to ESG principles and sustainable practices. These considerations have become key in maintaining strong relationships with investors, stakeholders, and the broader community. Companies that fail to demonstrate a credible commitment to transparency and sound ESG practices may encounter difficulties in accessing external financing, attracting skilled labor, gaining community acceptance, or maintaining societal legitimacy. To meet these expectations, companies must develop accounting and control systems that support transparent internal reporting, discourage opportunistic behavior by managers, such as the manipulation of performance metrics, and align employee actions with corporate social responsibility principles.

Accounting, as a research discipline, investigates the role of both financial and non-financial information in corporate communications, both external and internal. In addition to its function in reporting, accounting plays a critical role in the design of incentive and control systems that promote desired behaviors within the organization. These systems help align managerial and employee actions with the company’s strategic goals, including sustainability and corporate social responsibility objectives. Moreover, top and middle management, together with investors and other stakeholders, rely on accounting information for decision-making, governance and control purposes, ensuring the company’s financial stability while also adhering to sustainability and ethical standards.

The objective of this Ph.D. project is to identify and analyze innovative research questions in accounting, with a widened lens towards all forms of reporting. The expectation is that these questions will be examined using archival (quantitative, database-based) and/or experimental research methods.

The structure of this Ph.D project will be as follows: During the first year, the Ph.D student will receive high-quality training in accounting (and finance) research as well as (applied) statistical and research methods. By the end of the first year, the student will have developed an initial proposal for three empirical studies, enjoying substantial independence in selecting a research focus. Over the subsequent four years, these studies will be conducted and progressively developed into three working papers, with the potential to be published in high-quality academic journals. Especially during the initial phases of the project, the Ph.D. student will collaborate intensively with the members of the supervisory team.

Approach

The identified research questions will be examined using archival (quantitative, database-based) and/or experimental research methods

Required profile

The candidate has (a) a background in accounting, finance, economics, or psychology (b) good quantitative and communicative skills, (c) an international focus, and (d) an interest in accounting, corporate communication and/or corporate incentive schemes.

Required by ERIM

All application documents required by ERIM can be found here.

Expected output

The goal of the project is that the PhD candidate completes three research papers that are potentially publishable in leading accounting journals such as The Accounting Review, Journal of Accounting Research, Accounting, Organizations & Society, Review of Accounting Studies and Contemporary Accounting Research.

Cooperation

The decision whether or not to cooperate with other universities or research groups depends on future project choices. It is expected, however, that the Ph.D. candidate will spend at least 6 months at an international university as a visiting scholar.

Societal relevance

This research project has a strong potential to influence companies’ communication policies and/or accounting and incentive systems as well as influence regulatory policies and/or accounting institutions.

Scientific relevance

The project systematically evaluates the role of accounting within organizations, capital markets and/or society, both conceptually and empirically.

Literature references & data sources

The project builds on a large and growing body of literature published in leading accounting journals. Depending on the ultimate direction chosen during the trajectory, the project will make use of archival financial and non-financial data and/or data obtained using experimental research methods.

Employment conditions

ERIM offers fully-funded and salaried PhD positions, which means that accepted PhD candidates become employees (promovendi) of Erasmus University Rotterdam. Salary and benefits are in accordance with the Collective Labour Agreement for Dutch Universities (CAO).

Erasmus University Rotterdam aspires to be an equitable and inclusive community. We nurture an open culture, where everyone is supported to fulfil their full potential. We see inclusivity of talent as the basis of our successes, and the diversity of perspectives and people as a highly valued outcome. EUR provides equal opportunities to all employees and applicants regardless of gender identity or expression, sexual orientation, religion, ethnicity, age, neurodiversity, functional impairment, citizenship, or any other aspect which makes them unique. We look forward to welcoming you to our community.

Contact information

For questions regarding the PhD application and selection procedure, please check the Admissions or send us an e-mail via phdadmissions@erim.eur.nl.

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