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Faculty & Research


G. Deigan Morris

Emeritus Professor of Accounting and Control


Additional Information
Research Areas
  • Use of Accounting Information by Managers to Measure Wealth Creation
  • to Evaluate Performance and to Make Decisions
  • Encompassing the Diagnosis and Design of Systems as well as the Interpretation and Use of Informatio
  • Issues of Generic Defects in Activity-Based Approaches and in Related Techniques
  • Database Tracking Incidence and Characteristics of Interfirm Cooperation since 1974 to Date
Teaching Areas
  • Financial and Managerial Accounting
  • Strategic Cost Management
  • Performance Measurement


Deigan Morris is the Emeritus Professor of Accounting and Control. He holds a BA in Economics from the Nottingham University and a PhD from the University of Warwick. Before joining the faculty at INSEAD, he spent seven years in the central control function of Massey Ferguson UK.

At INSEAD, his main activities focus on teaching and research of management accounting and control. The majority of his teaching is currently devoted to the development of costing methodologies and concepts for identifying sources of sustainable competitive advantage. His research focuses on the optimisation of supply chains and the accounting information this requires. There is much anecdotal evidence that supply chains in general, and sourcing decisions in particular, use the wrong data.

He has published in leading academic journals, written articles for the financial press, and consults for major international corporations.