The programme offers a unique opportunity for students to engage in empirical, data-driven research while benefiting from a truly global academic environment.
At INSEAD, accounting research is far from monolithic. The department’s faculty and students explore a wide range of topics, all grounded in empirical archival research—analysing large datasets of financial and managerial information to uncover patterns and insights.“
What unites us is our data-driven approach to studying how companies collect, report, and use information,” Daniel explains. “But within that, there’s tremendous diversity. Some students focus on managerial accounting—what happens inside a company, while others study financial accounting—how companies communicate with investors and regulators.”
From corporate governance and valuation to the role of accounting in investment decisions, INSEAD’s PhD students have the flexibility to explore research questions that align with their interests while benefiting from close faculty mentorship.
Daniel highlights the growing role of accounting research in shaping policy and regulation, particularly in areas like climate reporting, ESG (Environmental, Social, and Governance) disclosures, and financial transparency.“
Our research audience includes policymakers, regulators, and professionals overseeing capital markets,” he says. “We want our students to think about how their research can inform accounting standards, securities regulation, and corporate reporting practices worldwide.”
Because INSEAD is a global business school, its research isn’t confined to a single country’s regulatory framework. “We’re not just speaking to one country’s policymakers—we aim to influence financial reporting on a global scale,” Daniel notes.
One of INSEAD’s strengths is its commitment to immersing PhD students in research from an early stage. Students are encouraged to present their work at conferences worldwide, gaining exposure to the academic community and building professional networks.“
We host an annual Accounting Symposium, bringing together top scholars from around the world,” Daniel shares. “It’s a fantastic opportunity for our PhD students to engage with leading academics, receive feedback on their work, and establish research collaborations.”
Students also present at major international conferences across Europe, North America, and Asia, often traveling alongside faculty members who provide mentorship and support.“
Presenting research is just as important as writing it,” Daniel emphasises. “We want our students to be comfortable sharing their work with the world, engaging in critical discussions, and making an impact beyond academia.”
A key advantage of INSEAD’s PhD Programme is its connection to a vast network of professionals and industry leaders. While PhD students are focused on academic careers, they benefit from the business school’s strong relationships with executives, investors, and regulators.“
Our PhD students have access to a global network of INSEAD alumni, including professionals working in finance, corporate governance, and policy-making,” Daniel explains. “That network can be invaluable when gathering data, refining research questions, or understanding the practical implications of academic work.”
This international perspective also shapes the way INSEAD’s PhD students frame their research questions. “A lot of business schools focus primarily on the U.S.,” Daniel notes. “But the U.S. only accounts for about a quarter of the global economy. At INSEAD, we encourage our students to think beyond that—studying emerging markets, European economies, and Asia’s growing financial landscape.”
Looking ahead, Daniel sees two major trends shaping the future of accounting research:
The rise of ESG and stakeholder-driven reporting – “Accounting is no longer just about financial performance—it’s about how companies report on sustainability, governance, and social impact. This is a growing area of research, and our faculty and students are actively contributing to it.”
The impact of AI and machine learning – “Technology is transforming financial reporting. We need to understand how AI and big data influence decision-making for investors, companies, and regulators. These are areas where our PhD students can make meaningful contributions.”
At the core of INSEAD’s PhD Programme is a spirit of curiosity and adaptability. “We don’t dictate research topics,” Daniel says. “We let students explore emerging issues, challenge existing theories, and help shape the future of accounting research.”
For students considering a PhD in Accounting and Control, Daniel emphasises that INSEAD offers a distinct advantage:
A global focus – “We are the business school for the world, not just one country or region.”
Diverse research opportunities – “Students can explore a wide range of topics, from traditional financial reporting to cutting-edge sustainability research.”
Strong faculty mentorship – “Our faculty are hands-on, guiding students closely through the research process.”
Early exposure to the academic community – “We encourage students to attend and present at international conferences from the start.”
Ultimately, INSEAD’s PhD Programme is not just about producing research—it’s about shaping future leaders in academia and policy. “Our goal is to train students to ask the right questions, engage in meaningful research, and make an impact in the academic and business worlds,” Daniel concludes.
As the field of accounting continues to evolve, INSEAD remains at the forefront of global research, preparing the next generation of scholars to tackle some of the most pressing challenges in finance, governance, and regulation.
