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Jari Huikku

Professori (Associate professor), Accounting

Department of Accounting (www)

Professori (Associate professor)

Department of Accounting (www)
ProfileContactCVPublications

Keywords

Capital investment
Capital budgeting
Goodwill
Management control systems
strategic management accounting
IFRS

Contact information

Preferred contact method

jari.huikku@aalto.fi

Preferred contact method

jari.huikku@aalto.fi

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CV

WORKING EXPERIENCE

AALTO UNIVERSITY SCHOOL OF BUSINESS (2003 –

Professor (Tenured, Associate), The Department of Accounting (2019 –)

Director of the Master's Programme in Accounting (2018 – 2020)

Assistant Professor, The Department of Accounting (2010 – 2019)

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 - 2021 Capital Budgeting (master level; 12 times)

2015 - 2021 Capstone; Management Consultancy Course (master level; 7 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 AUT University (Auckland, New Zealand; October - December 2012)

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

Visiting scholar at Copenhagen Business School (Copenhagen, Denmark; April - June 2018)

Visiting scholar at ESADE Business School (Barcelona, Spain; January - February 2019)

Visiting scholar at Stockholm School of Economics (Stockholm, Sweden; May - June 2019)

Visiting scholar at University of Auckland (Auckland, New Zealand; December 2019 - February 2020)

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 at AUT University; Auckland, New Zealand (2013-2014)

Examiner of one doctoral dissertation at University of Turku (2018)

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, 2016-2020)


SELECTED PUBLICATIONS

Academic publications

Huikku, J., Myllymäki, E.-R. and Ojala, H. (2022) Gender differences in the first course of accounting: An achievement goal approach, The British Accounting Review, Forthcoming.

Huikku, J. and Pöyhiä, A-M. (2020) Sell-Side Analysts' Valuation Model Choice: A Case Study, Nordic Journal of Business, 69(4), 39-67.

Huikku, J., Karjalainen, J. and Seppälä, T. (2018) The Dynamism of Pre-Decision Controls in the Appraisal of Strategic Investments, The British Accounting Review, 50(5), 516-538.

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. (2020) Post-completion auditing of investments, In ForestBioFacts, Forest Products Engineers. Helsinki, Finland.
Huikku, J. (2020) Key criteria in designing a post-completion auditing system, In ForestBioFacts, Forest Products Engineers. Helsinki, Finland.

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.

CV

WORKING EXPERIENCE

AALTO UNIVERSITY SCHOOL OF BUSINESS (2003 –

Professor (Tenured, Associate), The Department of Accounting (2019 -)

Director of the Master's Programme in Accounting (2018 – 2020)

Assistant Professor, The Department of Accounting (2010 – 2019)

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 - 2021 Capital Budgeting (master level; 12 times)

2015 - 2021 Capstone; Management Consultancy Course (master level; 7 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 AUT University (Auckland, New Zealand; October - December 2012)

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

Visiting scholar at Copenhagen Business School (Copenhagen, Denmark; April - June 2018)

Visiting scholar at ESADE Business School (Barcelona, Spain; January - February 2019)

Visiting scholar at Stockholm School of Economics (Stockholm, Sweden, May - June 2019)

Visiting scholar at University of Auckland (Auckland, New Zealand; December 2019 - February 2020)

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 at AUT University; Auckland, New Zealand (2013-2014)
Examiner of one doctoral dissertation at University of Turku (2018)

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, 2016 - 2020)


SELECTED PUBLICATIONS

Academic publications

Huikku, J., Myllymäki, E.-R. and Ojala, H. (2022) Gender differences in the first course of accounting: An achievement goal approach, The British Accounting Review, Forthcoming.

Huikku, J. and Pöyhiä, A-M. (2020) Sell-Side Analysts' Valuation Model Choice: A Case Study, Nordic Journal of Business, 69(4), 39-67.

Huikku, J., Karjalainen, J. and Seppälä, T. (2018) The Dynamism of Pre-Decision Controls in the Appraisal of Strategic Investments, The British Accounting Review, 50(5), 516-538.

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. (2020) Post-completion auditing of investments, In ForestBioFacts, Forest Products Engineers. Helsinki, Finland.

Huikku, J. (2020) Key criteria in designing a post-completion auditing system, In ForestBioFacts, Forest Products Engineers. Helsinki, Finland.

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.

Publications

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