About
Bio
Furkan M. Çetin is an Assistant Professor of Accounting at the London School of Economics, where he serves as Departmental AI Lead. He came to accounting through science—trained as a chemist and industrial engineer before completing his PhD in accounting at the Kellogg School of Management.
His research examines how accounting shapes real economic outcomes—particularly innovation. For example, his published work in The Accounting Review shows that a revenue recognition standard (ASC 606) reduced information asymmetry in drug development, enabling firms to raise more capital, form more R&D alliances, and produce more patents and drug candidates.
Beyond pharmaceutical settings, he studies how accounting standards affect R&D investment and corporate alliances more broadly, and applies machine learning and large language models to better understand the innovation process and disclosure.
He teaches management accounting at PhD, MSc, and undergraduate levels.
Teaching
- AC101 - Management Accounting and Data-Driven Decision Making
- AC415 - Management Accounting for Decision Making
- AC490 - Management Accounting, Decisions and Control
- AC501/506 - Topics in Accounting Research (EoA)