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 researchRelative reliability and the recognisable firm: Calculating goodwill impairment value
Huikku, Jari; Mouritsen, Jan; Silvola, Hanna2017 in ACCOUNTING ORGANIZATIONS AND SOCIETY (Elsevier Limited)ISSN: 0361-3682Theorising strategic investment decision-making using strong structuration theory
Harris, Elaine Pamela; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari2016 in ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL (Emerald Group Publishing Ltd.)ISSN: 0951-3574The construction of persuasiveness of self-Assessment-based post-completion auditing reports
Huikku, Jari; Lukka, Kari2016 in ACCOUNTING AND BUSINESS RESEARCH (Routledge)ISSN: 0001-4788Design of a post-completion auditing system for organizational learning
Huikku, Jari2011 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)ISSN: 0024-3469Post-Completion Auditing of Capital Investments and Organizational Learning
Huikku, J.2009 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)ISSN: 0024-3469Managerial uses of post-completion auditing of capital investments
Huikku, J.2008 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)ISSN: 0024-3469Explaining the Non-Adoption of Post-Completion Auditing
Huikku, J.2007 in EUROPEAN ACCOUNTING REVIEW (Routledge)ISSN: 0963-8180Book section, Chapters in research booksPostcompletion auditing of capital investments
Huikku, Jari2011 ISBN: 978-0-470-56950-4 (cloth)Conference proceedingsPersuasiveness of self-assessment based post-completion auditing reports
Huikku, Jari; Lukka, Kari2014 Data manipulation of accounting reports: Case post-completion auditing of capital investments
Huikku, Jari2013 Data manipulation in the context of self-assessment based post-completion auditing
Huikku, Jari2013 Decision-making usefulness of goodwill impairment testing
Silvola, Hanna; Huikku, Jari; Mouritsen, Jan2013 The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Huikku, Jari; Karjalainen, Jouko; Seppälä, Tomi2012 Assessing the reliability of self-assessment based post-completion auditing reports
Huikku, Jari2012 Assessing the reliability of self-assessment based post-completion auditing reports
Huikku, Jari2012 The production of numbers about the future: the case of impairment testing of goodwill
Huikku, Jari; Mouritsen, Jan; Silvola, Hanna2012 Value relevance of goodwill impairment testing?
Huikku, Jari; Mouritsen, Jan; Silvola, Hanna2012 The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Huikku, Jari; Karjalainen, Jouko; Seppälä, Tomi2012 Production and consumption of numbers about the future: The case of impairment testing goodwill
Silvola, Hanna; Huikku, Jari; Mouritsen, Jan2012 Impairment testing of goodwill: Trusting numbers about the future?
Huikku, Jari; Mouritsen, Jan; Silvola, Hanna2011 Design of post-completion auditing system for organizational learning
Huikku, Jari2009 Design of post-completion auditing system as a platform for organizational learning
Huikku, Jari2008 Benefits from post-completion auditing of capital investments
Huikku, Jari2008 Post-completion auditing of capital investments: the influence of motives on design
Huikku, Jari2006 Examining non-adoption of post-completion auditing of capital investments
Huikku, Jari2005 The Interdependence of Motives and Design of Post-Completion Auditing of Capital Investments
Huikku, Jari2005 Post-completion auditing of capital investments in practice: Empirical evidence of the biggest Finnish industrial corporations
Huikku, Jari2004 Publications intended for professional communities
Article in professional journalLiikearvon arvonalentumistestaus - voiko lukuihin luottaa?
Huikku, Jari; Silvola, Hanna2012 in Tilintarkastus (European Accounting Association (EAA))ISSN: 0783-0017Miksi liikearvon arvonalentumiskirjauksia ei tule?
Huikku, Jari; Silvola, Hanna2012 in Tilintarkastus (European Accounting Association (EAA))ISSN: 0783-0017Onko liikearvon arvonalentumisen testauksella merkitystä?
Huikku, Jari; Silvola, Hanna2012 in Tilintarkastus (European Accounting Association (EAA))ISSN: 0783-0017Menestyvä oppii investoinneistaan
Huikku, Jari2009 in Viisas raha (European Accounting Association (EAA))ISSN: 1797-3503Article in professional conference proceedingsThe construction of persuasiveness of self-assessment based post-completion auditing reports
Huikku, Jari; Lukka, Kari2015 Theses
Doctoral Thesis, articlesPost-Completion Auditing of Capital Investments and Organizational Learning
Huikku, Jari2009 in Acta Universitatis oeconomicae Helsingiensis (Helsinki School of Economics)ISBN: 978-952-488-334-4ISSN: 1237-556XExploring the relationship between advances in performance management and strategic investment decision-making
Harris, Elaine; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari2017 The Dynamism of pre-decision controls in the appraisal of strategic investments
Huikku, Jari; Seppälä, Tomi; Karjalainen, Jouko2017 Financial Accounting as Epistemic Object: Users' Prosumption of Goodwill Impairment Value Calculations
Silvola, Hanna; Mouritsen, Jan; Huikku, Jari2016 Theorising strategic investment decision-making
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Business intelligence, predictive analytics and management accounting: a field study
Huikku, Jari; Hyvönen, Timo; Järvinen, Janne2015 Design of a post-completion auditing system for organizational learning
Huikku, Jari2009 Investointien tarkkailun motiivien ja toteutustavan välinen yhteys: case-tutkimus (lisensiaatintutkimus)
Huikku, Jari2001
Relative reliability and the recognisable firm: Calculating goodwill impairment value
Theorising strategic investment decision-making using strong structuration theory
The construction of persuasiveness of self-Assessment-based post-completion auditing reports
Design of a post-completion auditing system for organizational learning
Post-Completion Auditing of Capital Investments and Organizational Learning
Managerial uses of post-completion auditing of capital investments
Explaining the Non-Adoption of Post-Completion Auditing
Postcompletion auditing of capital investments
Conference proceedingsPersuasiveness of self-assessment based post-completion auditing reports
Huikku, Jari; Lukka, Kari2014 Data manipulation of accounting reports: Case post-completion auditing of capital investments
Huikku, Jari2013 Data manipulation in the context of self-assessment based post-completion auditing
Huikku, Jari2013 Decision-making usefulness of goodwill impairment testing
Silvola, Hanna; Huikku, Jari; Mouritsen, Jan2013 The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Huikku, Jari; Karjalainen, Jouko; Seppälä, Tomi2012 Assessing the reliability of self-assessment based post-completion auditing reports
Huikku, Jari2012 Assessing the reliability of self-assessment based post-completion auditing reports
Huikku, Jari2012 The production of numbers about the future: the case of impairment testing of goodwill
Huikku, Jari; Mouritsen, Jan; Silvola, Hanna2012 Value relevance of goodwill impairment testing?
Huikku, Jari; Mouritsen, Jan; Silvola, Hanna2012 The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Huikku, Jari; Karjalainen, Jouko; Seppälä, Tomi2012 Production and consumption of numbers about the future: The case of impairment testing goodwill
Silvola, Hanna; Huikku, Jari; Mouritsen, Jan2012 Impairment testing of goodwill: Trusting numbers about the future?
Huikku, Jari; Mouritsen, Jan; Silvola, Hanna2011 Design of post-completion auditing system for organizational learning
Huikku, Jari2009 Design of post-completion auditing system as a platform for organizational learning
Huikku, Jari2008 Benefits from post-completion auditing of capital investments
Huikku, Jari2008 Post-completion auditing of capital investments: the influence of motives on design
Huikku, Jari2006 Examining non-adoption of post-completion auditing of capital investments
Huikku, Jari2005 The Interdependence of Motives and Design of Post-Completion Auditing of Capital Investments
Huikku, Jari2005 Post-completion auditing of capital investments in practice: Empirical evidence of the biggest Finnish industrial corporations
Huikku, Jari2004 Publications intended for professional communities
Article in professional journalLiikearvon arvonalentumistestaus - voiko lukuihin luottaa?
Huikku, Jari; Silvola, Hanna2012 in Tilintarkastus (European Accounting Association (EAA))ISSN: 0783-0017Miksi liikearvon arvonalentumiskirjauksia ei tule?
Huikku, Jari; Silvola, Hanna2012 in Tilintarkastus (European Accounting Association (EAA))ISSN: 0783-0017Onko liikearvon arvonalentumisen testauksella merkitystä?
Huikku, Jari; Silvola, Hanna2012 in Tilintarkastus (European Accounting Association (EAA))ISSN: 0783-0017Menestyvä oppii investoinneistaan
Huikku, Jari2009 in Viisas raha (European Accounting Association (EAA))ISSN: 1797-3503Article in professional conference proceedingsThe construction of persuasiveness of self-assessment based post-completion auditing reports
Huikku, Jari; Lukka, Kari2015 Theses
Doctoral Thesis, articlesPost-Completion Auditing of Capital Investments and Organizational Learning
Huikku, Jari2009 in Acta Universitatis oeconomicae Helsingiensis (Helsinki School of Economics)ISBN: 978-952-488-334-4ISSN: 1237-556XExploring the relationship between advances in performance management and strategic investment decision-making
Harris, Elaine; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari2017 The Dynamism of pre-decision controls in the appraisal of strategic investments
Huikku, Jari; Seppälä, Tomi; Karjalainen, Jouko2017 Financial Accounting as Epistemic Object: Users' Prosumption of Goodwill Impairment Value Calculations
Silvola, Hanna; Mouritsen, Jan; Huikku, Jari2016 Theorising strategic investment decision-making
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Business intelligence, predictive analytics and management accounting: a field study
Huikku, Jari; Hyvönen, Timo; Järvinen, Janne2015 Design of a post-completion auditing system for organizational learning
Huikku, Jari2009 Investointien tarkkailun motiivien ja toteutustavan välinen yhteys: case-tutkimus (lisensiaatintutkimus)
Huikku, Jari2001
Persuasiveness of self-assessment based post-completion auditing reports
Data manipulation of accounting reports: Case post-completion auditing of capital investments
Data manipulation in the context of self-assessment based post-completion auditing
Decision-making usefulness of goodwill impairment testing
The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Assessing the reliability of self-assessment based post-completion auditing reports
Assessing the reliability of self-assessment based post-completion auditing reports
The production of numbers about the future: the case of impairment testing of goodwill
Value relevance of goodwill impairment testing?
The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Production and consumption of numbers about the future: The case of impairment testing goodwill
Impairment testing of goodwill: Trusting numbers about the future?
Design of post-completion auditing system for organizational learning
Design of post-completion auditing system as a platform for organizational learning
Benefits from post-completion auditing of capital investments
Post-completion auditing of capital investments: the influence of motives on design
Examining non-adoption of post-completion auditing of capital investments
The Interdependence of Motives and Design of Post-Completion Auditing of Capital Investments
Post-completion auditing of capital investments in practice: Empirical evidence of the biggest Finnish industrial corporations
Liikearvon arvonalentumistestaus - voiko lukuihin luottaa?
Miksi liikearvon arvonalentumiskirjauksia ei tule?
Onko liikearvon arvonalentumisen testauksella merkitystä?
Menestyvä oppii investoinneistaan
Article in professional conference proceedingsThe construction of persuasiveness of self-assessment based post-completion auditing reports
Huikku, Jari; Lukka, Kari2015 Theses
Doctoral Thesis, articlesPost-Completion Auditing of Capital Investments and Organizational Learning
Huikku, Jari2009 in Acta Universitatis oeconomicae Helsingiensis (Helsinki School of Economics)ISBN: 978-952-488-334-4ISSN: 1237-556XExploring the relationship between advances in performance management and strategic investment decision-making
Harris, Elaine; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari2017 The Dynamism of pre-decision controls in the appraisal of strategic investments
Huikku, Jari; Seppälä, Tomi; Karjalainen, Jouko2017 Financial Accounting as Epistemic Object: Users' Prosumption of Goodwill Impairment Value Calculations
Silvola, Hanna; Mouritsen, Jan; Huikku, Jari2016 Theorising strategic investment decision-making
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Business intelligence, predictive analytics and management accounting: a field study
Huikku, Jari; Hyvönen, Timo; Järvinen, Janne2015 Design of a post-completion auditing system for organizational learning
Huikku, Jari2009 Investointien tarkkailun motiivien ja toteutustavan välinen yhteys: case-tutkimus (lisensiaatintutkimus)
Huikku, Jari2001
The construction of persuasiveness of self-assessment based post-completion auditing reports
Post-Completion Auditing of Capital Investments and Organizational Learning
Exploring the relationship between advances in performance management and strategic investment decision-making
Harris, Elaine; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari2017 The Dynamism of pre-decision controls in the appraisal of strategic investments
Huikku, Jari; Seppälä, Tomi; Karjalainen, Jouko2017 Financial Accounting as Epistemic Object: Users' Prosumption of Goodwill Impairment Value Calculations
Silvola, Hanna; Mouritsen, Jan; Huikku, Jari2016 Theorising strategic investment decision-making
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; El-Massri, Moataz; Huikku, Jari2015 Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Harris, Elaine; Northcott, Deryl; El-Massri, Moataz; Huikku, Jari2015 Business intelligence, predictive analytics and management accounting: a field study
Huikku, Jari; Hyvönen, Timo; Järvinen, Janne2015 Design of a post-completion auditing system for organizational learning
Huikku, Jari2009 Investointien tarkkailun motiivien ja toteutustavan välinen yhteys: case-tutkimus (lisensiaatintutkimus)
Huikku, Jari2001
Exploring the relationship between advances in performance management and strategic investment decision-making
The Dynamism of pre-decision controls in the appraisal of strategic investments
Financial Accounting as Epistemic Object: Users' Prosumption of Goodwill Impairment Value Calculations
Theorising strategic investment decision-making
Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Business intelligence, predictive analytics and management accounting: a field study
Design of a post-completion auditing system for organizational learning
Investointien tarkkailun motiivien ja toteutustavan välinen yhteys: case-tutkimus (lisensiaatintutkimus)
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