Department of Accounting & Business Law

Jari Huikku

Associate Professor of Accounting
Jari_huikku_2019

Jari Huikku is a Professor of Accounting (tenured, associate) and the Director of Master’s Programme in Accounting. Huikku’s main research areas include Strategic Investment Decision-Making, Management Control Systems, Goodwill, Post-Completion Auditing, and University Education.

Huikku completed his Doctoral degree in the field of Accounting at Helsinki School of Economics in 2009. He has been at Aalto University School of Business since 2003. Before entering his Ph.D. studies and joining the academic community, he worked for 15 years in several multinational companies such as Partek, Wärtsilä, Sanitec, and Evac and held various financial director and general management positions. He has published in various top ranked academic journals, such as Accounting, Organizations and Society; Accounting, Auditing, and Accountability Journal; European Accounting Review; British Accounting Review, and Accounting and Business Research.

Academic keywords

Capital Investment, Capital Budgeting, Post-completion Auditing, Management Control Systems, Goodwill, Forecasting, University Education

Contact[email protected]

Latest publications

Agents’ context-specific conduct in making strategic investment decisions

Jari Huikku, Elaine Harris, Moataz Elmassri, Deryl Northcott 2024 Journal of Accounting and Organizational Change

Subjectifying end customers as life-content-producers: The field of the R&D of medicines

Terhi Chakhovich, Jari Huikku 2022 13th Conference on New Directions in Management Accounting

Change and continuity of target setting in a firm’s budget abandonment process

Jari Huikku, Marja Henttu-Aho, Janne Järvinen, Kati Marttila 2022 Annual Congress of the European Accounting Association

Gender differences in the first course in accounting: An achievement goal approach

Jari Huikku, Emma-Riikka Myllymäki, Hannu Ojala 2022 British Accounting Review

Explaining changes in students’ approaches to learning – The first course in accounting

Markus Mättö, Jari Huikku, Hannu Ojala 2022 Annual Congress of the European Accounting Association

Change and continuity in a firm’s budget abandonment process

Jari Huikku, Tiina Henttu-Aho, Janne Järvinen, Kati Marttila 2021 11TH EIASM CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL

Post-completion auditing of investments

Jari Huikku 2021 ForestBioFacts

Sell-Side Analysts’ Valuation Model Choice : A Case Study

Jari Huikku, Aino-Maria Pöyhiä 2020 Nordic Journal of Business

Gender differences in achievement goals for introductory accounting course

Hannu Ojala, Jari Huikku, Emma-Riikka Myllymäki 2019 Annual Congress of the European Accounting Association

Multi-Dimensional Performance Frameworks and Strategic Investment Decisions

Elaine Harris, Deryl Northcott, Moataz Moamen Elmassri, Jari Huikku, Rodrigo Silva de Souza 2018

Sell-side analysts’ valuation model choice

Jari Huikku, Aino-Maria Pöyhiä 2018 Annual Congress of the European Accounting Association

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

Jari Huikku, Jouko Karjalainen, Tomi Seppälä 2018 British Accounting Review

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

Elaine Harris, Deryl Northcott, Moataz Moamen Elmassri, Jari Huikku 2017 Conference of the European Network for Research in Organisational and Accounting Change

Relative reliability and the recognisable firm: Calculating goodwill impairment value

Jari Huikku, Jan Mouritsen, Hanna Silvola 2017 Accounting, Organizations and Society

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

Jari Huikku, Tomi Seppälä, Jouko Karjalainen 2017 Annual Congress of the European Accounting Association

The role of a predictive analytics project initiator in the integration of financial and operational forecasts

Jari Huikku, Timo Hyvönen, Janne Järvinen 2017 Baltic Journal of Management

Theorising strategic investment decision-making using strong structuration theory

Elaine Pamela Harris, Deryl Northcott, Moataz Moamen Elmassri, Jari Huikku 2016 Accounting, Auditing and Accountability Journal

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

Jari Huikku, Kari Lukka 2016 Accounting and Business Research

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

Hanna Silvola, J. Mouritsen, Jari Huikku 2016 Financial Reporting and Auditing as Social and Organizational Practice

Theorising strategic investment decision-making

Elaine Harris, Deryl Northcott, Moataz El-Massri, Jari Huikku 2015 10th Conference of the European Network for Research in Organisational and Accounting Change (ENROAC), Galway, Ireland, 3-4 June, 2015

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

Elaine Harris, Moataz El-Massri, Jari Huikku 2015 Accounting, Auditing and Accountability Journal workshop on strong structuration theory, Glasgow, UK, April 27, 2015

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

Elaine Harris, Deryl Northcott, Moataz El-Massri, Jari Huikku 2015 9th Annual New Zealand Management Accounting Conference (NZMAC 2015), Christchurch, New Zealand, 19-20 November, 2015

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

Jari Huikku, Timo Hyvönen, Janne Järvinen 2015 10th Conference of the European Network for Research in Organisational and Accounting Change (ENROAC), Galway, Ireland, 3-4 June, 2015

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

Jari Huikku, Kari Lukka 2015 38th Annual Congress of the European Accounting Association (EAA), Glasgow, UK, 28-30 April, 2015

Persuasiveness of self-assessment based post-completion auditing reports

Jari Huikku, Kari Lukka 2014 Management Control Association / Macorg Symposium, Paris, France, 11-12 September, 2014

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

Jari Huikku 2013 Monforma 2013, Monash University Forum for Management Accounting, Melbourne, Australia, 27-29 November, 2013

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

Jari Huikku 2013 7th Conference on Performance Measurement and Management Control, Barcelona, Spain, September 18-20, 2013

Decision-making usefulness of goodwill impairment testing

Hanna Silvola, Jari Huikku, Jan Mouritsen 2013 Nordic Academy of Management Conference (NFF), Reykjavik, Iceland, 21-23 August, 2013

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

Jari Huikku 2012 8th Conference on New Directions in Management Accounting, Brussels, Belgium, December 12-14, 2012

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

Jari Huikku 2012 Auckland Region Accounting 11th Annual Conference, Auckland, New Zealand, 30th Novemeber, 2012

Liikearvon arvonalentumistestaus - voiko lukuihin luottaa?

Jari Huikku, Hanna Silvola 2012 Tilintarkastus

Miksi liikearvon arvonalentumiskirjauksia ei tule?

Jari Huikku, Hanna Silvola 2012 Tilintarkastus

Onko liikearvon arvonalentumisen testauksella merkitystä?

Jari Huikku, Hanna Silvola 2012 Tilintarkastus

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

Jari Huikku, Jouko Karjalainen, Tomi Seppälä 2012 6th Annual New Zealand Management Accounting Conference, Palmerston North, New Zealand, 22-23 November, 2012

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

Jari Huikku, Jouko Karjalainen, Tomi Seppälä 2012 Manufacturing Accounting Research Conference MAR 2012, Helsinki, Finland, June 13-15, 2012

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

Jari Huikku, Jan Mouritsen, Hanna Silvola 2012 Interdisciplinary Perspectives on Accounting Conference, Cardiff, U. K., 11-13 July, 2012

Value relevance of goodwill impairment testing?

Jari Huikku, Jan Mouritsen, Hanna Silvola 2012 8th Interdisciplinary workshop on "Intangibles, intellectual capital & extra-financial information", Grenoble, France, September 27-28, 2012

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

Hanna Silvola, Jari Huikku, Jan Mouritsen 2012 35th Annual Congress of the European Accounting Association (EAA), Ljubljana, Slovenia, 9-11 May, 2012

Design of a post-completion auditing system for organizational learning

Jari Huikku 2011 Liiketaloudellinen aikakauskirja

Impairment testing of goodwill: Trusting numbers about the future?

Jari Huikku, Jan Mouritsen, Hanna Silvola 2011 Accounting, Organizations and Society: Financial Reporting as Social and Organizational Practice, London, UK, December 12-13, 2011

Postcompletion auditing of capital investments

Jari Huikku 2011 Capital budgeting valuation : financial analysis for today's investment projects

Design of post-completion auditing system for organizational learning

Jari Huikku 2009 EAA 32nd Annual Congress of the European Accounting Association, Tampere, Finland, 12-15 May, 2009

Menestyvä oppii investoinneistaan

Jari Huikku 2009 Viisas raha

Post-Completion Auditing of Capital Investments and Organizational Learning

J. Huikku 2009 Liiketaloudellinen aikakauskirja

Benefits from post-completion auditing of capital investments

Jari Huikku 2008 EAA 31st Annual Congress of the European Accounting Association, Rotterdam, the Netherlands, 23-25 April, 2008

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

Jari Huikku 2008 6th Conference on New Directions in Management Accounting, Brussels, Belgium, 15-17 December, 2008

Managerial uses of post-completion auditing of capital investments

J. Huikku 2008 Liiketaloudellinen aikakauskirja

Explaining the Non-Adoption of Post-Completion Auditing

J. Huikku 2007 European Accounting Review

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

Jari Huikku 2006 EAA 29th Annual Congress of the European Accounting Association, Dublin, Ireland, April 22-24, 2006

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

Jari Huikku 2005 EAA 28th Annual Congress of the European Accounting Association, Gothenburg, Sweden, May 18-20, 2005

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

Jari Huikku 2005 7th Manufacturing Accounting Research Conference (MAR), Tampere, Finland, May 30th - June 1st, 2005

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

Jari Huikku 2004 EAA 27th Annual Congress of the European Accounting Association, Prague, Czech Republic, April 1-3, 2004
More information on our research in the Aalto research portal.
Research portal
  • Published:
  • Updated: