Jari Huikku

Assistant Professor, Accounting at Aalto University School of Business

Schools

  • Aalto University School of Business

Links

Biography

Aalto University School of Business

CURRICULUM VITAE

WORKING EXPERIENCE

AALTO UNIVERSITY SCHOOL OF BUSINESS (2003 –

Assistant Professor (Tenure Track), The Department of Accounting (2010 -)

Research Fellow & Lecturer, The Department of Accounting and Finance (2009)

GSA Researcher, The Department of Accounting and Finance (2007 - 2009)

Research Fellow, The Center for the Doctoral Program (2003 – 2006)

SANITEC/METRA/WÄRTSILÄ (1989 – 2002)

Evac Group (1995 – 2002)

 Vice President, Finance and Business Development (2001 – 2002)

 Financial Director (Group Controller) (1995 – 2001)

 Managing Director of Evac SARL in France (1997 – 2002)

Sanitec Corporation (1991 – 1995)

 Business Controller (1992 – 1995), partly in Helsinki, partly in Paris

 Financial Supervisor (1991 – 1992)

IFÖ Sanitär AB in Sweden (1991)

 Manager of Finance

Sanitec Distribution Group (ex Nordiska Badrum Group in Sweden)

 Managing Director (1991)

 Group Controller (Financial Director) (1989 – 1991)

PARTEK CORPORATION

Partek Insulation Division

 Accounting Manager (1988 – 1989)

Oy Partek Ab

 Assistant Controller (1987 – 1988)

OTHERS

 Oy Antenna Ab, Managing Director (1985 – 1986)

 Director of Silversand holiday resort, Hanko (1986)

 Summer jobs in Sweden (1981 & 1983) and Switzerland (1984)

EDUCATION

DSc (Econ), Helsinki School of Economics, 2009

LicSc (Econ), Helsinki School of Economics, 2001

MSc (Econ), Turku School of Economics and Business Administration, 1988

Student, Valkeakosken lukio,1982

TEACHING AND ACADEMIA

Responsibility for the following courses (e.g.)

Aalto University School of Business (former HSE and AUSE):

2010 - 2014 Management Accounting II (bachelor level; 5 times)

2010 - 2017 Capital Budgeting (master level; 8 times)

2015 - 2017 Capstone; Management Consultancy Course (master level; 3 times)

2010 Fundamentals of Accounting (bachelor level, Open University)

Helsinki University:

2010 - 2011 Principles of Finance (HEBIOT Program; 2 times)

2009 - 2011 Principles of Accounting (HEBIOT Program; 3 times)

Visiting lectures

Turku School of Economics and Business Administration (2003-2011)

University of Jyväskylä (MBA Program)

HSE Executive Education (JOKO)

A lot of non-academic lecturing and presentations

Corporate coaching

Other related activities

Bachelor, Master ad Doctoral theses supervisions

Visiting scholar at the AUT University (Auckland, New Zealand; October - December 2012)

Visiting scholar at the UTS University (Sydney, Australia; October - December 2013)

University pedagogic courses

Ad hoc reviewer of several scientific journals (double blind reviews)

The reviewer of IFAC’s (New York, USA) International Good Practice Guidance for “Project appraisal using discounted cash flow” (Post-completion auditing section), 2008

Examiner and opponent of two doctoral dissertations (AUT University; Auckland, New Zealand, 2013-2014)

Tutoring Business Strategy Projects at Aalto Executive Education (AEE EMBA)

Expert in Post-completion auditing of capital investments and Goodwill accounting

Member of Alumni Steering Group at the Aalto University School of Business (AAB; professor representative)

SELECTED PUBLICATIONS

Academic publications

Huikku, J., Mouritsen, J. and Silvola, H. (2017) Relative Reliability and the Recognizable Firm: Calculating Goodwill Impairment Value, Accounting, Organizations and Society, 56(1), 68-83.

Huikku, J., Hyvönen, T. and Järvinen, J. (2017) The Role of a Predictive Analytics Project Initiator in the Integration of Financial and Operational Forecasts, Baltic Journal of Management, 12(4), 427-446.

Harris, E., Northcott, D., Elmassri, M. and Huikku, J. (2016) Theorising Strategic Investment Decision-Making Using Strong Structuration Theory, Accounting, Auditing & Accountability Journal, 29(7), 1177-1203.

Huikku, J. and Lukka, K. (2016) The Construction of Persuasiveness of Self-Assesment-Based Post-Completion Auditing Reports, Accounting and Business Research, 43(3), 243-277.

Huikku, J. (2011) Post-Completion Auditing of Capital Investments, In Kent H. Baker and Phil English (eds.) Capital Budgeting Valuation: Financial Analysis for Today's Investment Projects, Wiley & Sons, USA.

Huikku, J. (2011) Design of a Post-Completion Auditing System for Organizational Learning, The Finnish Journal of Business Economics, 60(2),173-212.

Huikku, J. (2009) Post-Completion Auditing of Capital Investments and Organizational Learning, Doctoral Dissertation, Helsinki School of Economics.

Huikku, J. (2008) Managerial Uses of Post-Completion Auditing of Capital Investments, The Finnish Journal of Business Economics, 57(2), 139-164 (The best article of the year award).

Huikku, J. (2007) Explaining the Non-Adoption of Post-Completion Auditing, European Accounting Review,16(2), 363-398.

Huikku, J. (2001) Investointien tarkkailun motiivien ja toteutustavan välinen yhteys. Case-tutkimus, Licentiate Thesis, Helsinki School of Economics and Business Administration.

Professional publications

Huikku, J. and Silvola, H. (2012) Miksi liikearvon arvonalentumiskirjauksia ei tule? Tilintarkastus, 1, 10-13.

Huikku, J. and Silvola, H. (2012) Liikearvon arvonalentumistestaus – voiko lukuihin luottaa?, Tilintarkastus, 2, 10-13.

Huikku, J. and Silvola, H. (2012) Onko liikearvon arvonalentumisen testauksella merkitystä? Tilintarkastus, 3, 32-35.

Huikku, J. (2009) Menestyvä oppii investoinneistaan, Viisas raha, 30, 35.

Peer-reviewed scientific articles

Journal article-refereed, Original research

Relative reliability and the recognisable firm: Calculating goodwill impairment value

Huikku, Jari; Mouritsen, Jan; Silvola, Hanna
2017 in ACCOUNTING ORGANIZATIONS AND SOCIETY (Elsevier Limited)
ISSN: 0361-3682

Theorising strategic investment decision-making using strong structuration theory

Harris, Elaine Pamela; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari
2016 in ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL (Emerald Group Publishing Ltd.)
ISSN: 0951-3574

The construction of persuasiveness of self-Assessment-based post-completion auditing reports

Huikku, Jari; Lukka, Kari
2016 in ACCOUNTING AND BUSINESS RESEARCH (Routledge)
ISSN: 0001-4788

Design of a post-completion auditing system for organizational learning

Huikku, Jari
2011 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)
ISSN: 0024-3469

Post-Completion Auditing of Capital Investments and Organizational Learning

Huikku, J.
2009 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)
ISSN: 0024-3469

Managerial uses of post-completion auditing of capital investments

Huikku, J.
2008 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)
ISSN: 0024-3469

Explaining the Non-Adoption of Post-Completion Auditing

Huikku, J.
2007 in EUROPEAN ACCOUNTING REVIEW (Routledge)
ISSN: 0963-8180

Book section, Chapters in research books

Postcompletion auditing of capital investments

Huikku, Jari
2011
ISBN: 978-0-470-56950-4 (cloth)

Conference proceedings

Persuasiveness of self-assessment based post-completion auditing reports

Huikku, Jari; Lukka, Kari
2014

Data manipulation of accounting reports: Case post-completion auditing of capital investments

Huikku, Jari
2013

Data manipulation in the context of self-assessment based post-completion auditing

Huikku, Jari
2013

Decision-making usefulness of goodwill impairment testing

Silvola, Hanna; Huikku, Jari; Mouritsen, Jan
2013

The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments

Huikku, Jari; Karjalainen, Jouko; Seppälä, Tomi
2012

Assessing the reliability of self-assessment based post-completion auditing reports

Huikku, Jari
2012

Assessing the reliability of self-assessment based post-completion auditing reports

Huikku, Jari
2012

The production of numbers about the future: the case of impairment testing of goodwill

Huikku, Jari; Mouritsen, Jan; Silvola, Hanna
2012

Value relevance of goodwill impairment testing?

Huikku, Jari; Mouritsen, Jan; Silvola, Hanna
2012

The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments

Huikku, Jari; Karjalainen, Jouko; Seppälä, Tomi
2012

Production and consumption of numbers about the future: The case of impairment testing goodwill

Silvola, Hanna; Huikku, Jari; Mouritsen, Jan
2012

Impairment testing of goodwill: Trusting numbers about the future?

Huikku, Jari; Mouritsen, Jan; Silvola, Hanna
2011

Design of post-completion auditing system for organizational learning

Huikku, Jari
2009

Design of post-completion auditing system as a platform for organizational learning

Huikku, Jari
2008

Benefits from post-completion auditing of capital investments

Huikku, Jari
2008

Post-completion auditing of capital investments: the influence of motives on design

Huikku, Jari
2006

Examining non-adoption of post-completion auditing of capital investments

Huikku, Jari
2005

The Interdependence of Motives and Design of Post-Completion Auditing of Capital Investments

Huikku, Jari
2005

Post-completion auditing of capital investments in practice: Empirical evidence of the biggest Finnish industrial corporations

Huikku, Jari
2004

Publications intended for professional communities

Article in professional journal

Liikearvon arvonalentumistestaus - voiko lukuihin luottaa?

Huikku, Jari; Silvola, Hanna
2012 in Tilintarkastus (European Accounting Association (EAA))
ISSN: 0783-0017

Miksi liikearvon arvonalentumiskirjauksia ei tule?

Huikku, Jari; Silvola, Hanna
2012 in Tilintarkastus (European Accounting Association (EAA))
ISSN: 0783-0017

Onko liikearvon arvonalentumisen testauksella merkitystä?

Huikku, Jari; Silvola, Hanna
2012 in Tilintarkastus (European Accounting Association (EAA))
ISSN: 0783-0017

Menestyvä oppii investoinneistaan

Huikku, Jari
2009 in Viisas raha (European Accounting Association (EAA))
ISSN: 1797-3503

Article in professional conference proceedings

The construction of persuasiveness of self-assessment based post-completion auditing reports

Huikku, Jari; Lukka, Kari
2015

Theses

Doctoral Thesis, articles

Post-Completion Auditing of Capital Investments and Organizational Learning

Huikku, Jari
2009 in Acta Universitatis oeconomicae Helsingiensis (Helsinki School of Economics)
ISBN: 978-952-488-334-4
ISSN: 1237-556X

Exploring the relationship between advances in performance management and strategic investment decision-making

Harris, Elaine; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari
2017

The Dynamism of pre-decision controls in the appraisal of strategic investments

Huikku, Jari; Seppälä, Tomi; Karjalainen, Jouko
2017

Financial Accounting as Epistemic Object: Users' Prosumption of Goodwill Impairment Value Calculations

Silvola, Hanna; Mouritsen, Jan; Huikku, Jari
2016

Theorising strategic investment decision-making

Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari
2015

Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory

Harris, Elaine; El-Massri, Moataz; Huikku, Jari
2015

Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory

Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari
2015

Business intelligence, predictive analytics and management accounting: a field study

Huikku, Jari; Hyvönen, Timo; Järvinen, Janne
2015

Design of a post-completion auditing system for organizational learning

Huikku, Jari
2009

Investointien tarkkailun motiivien ja toteutustavan välinen yhteys: case-tutkimus (lisensiaatintutkimus)

Huikku, Jari
2001

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