Frederik Duus Zachariassen

Research profile

Frederik’s research explores the intersection of supply chain management and management accounting, with a focus on Total Cost of Ownership (TCO), ERP systems, and sustainability accounting. He combines conceptual frameworks with in-depth fieldwork to examine how supply chain and sustainability initiatives shape organizational behavior.

His work investigates uncertainties related to suppliers and the environment, and how these uncertainties influence the approaches used for preparing supplier cost estimations. In particular, he studies how the generation and use of accounting data affect buyer-supplier relationships. This includes a project on procedural rationality in a pharmaceutical company, exploring how purchasing personnel select and apply different tools for managing uncertainty.

Frederik’s broader research addresses management control for sustainability, including accounting for social value and the aspirations, complexities, and implications of Social Return on Investment (SROI). As part of a larger project, he examines the challenges of carbon accounting in companies in North Jutland, Denmark, investigating how carbon calculations are perceived, mobilized, and integrated into organizational practices.

Frederik is a member of AAU's Environmental Research Hub: Green Societies

Teaching profile

Frederik is currently teaching the topic of management accounting on bachelor level as well as master's level programs (MSc in Auditing and Management accounting). He is also teaching supply chain accounting on master's program (Cand.Merc.Mac). Frederik supervises students' projects on Cand.Merc.Mac. in the autumn semesters.

Currently teaching the following courses at AAUBS:

"Management accounting", Bachelor program (EBA); 

"Supply chain accounting", Master's program in Management accounting;

"Management accounting and risk management", Master's programs in Auditing.

"Sustainability Accounting & Control", in Master's programs in Auditing, and Management accounting

He has also served as a committee member of the Ph.D. application board at the University of Southern Denmark, and served as a chairman for a Ph.D. committee. 

He has been member of the national censorship board since 2014, serving as an exam censor at Copenhagen Business School, Aarhus University, and University of Southern Denmark as well as the Danish VIA universities.

Professional background: Consultant (automotive industry)

Awards:

Teacher of the year at Aalborg University Business School 2018, 2019 and 2020