Cand. oecon., Ph.d., Per Nikolaj Bukh, Professor in Management Accounting and Control, Aalborg University Busienss School, Denmark.
Born: 28.09.1965 in Bogense, Denmark / Danish citizen
Marital status: Married to Karina Skovvang Christensen; Children: Christopher (1990), Magnus (2004) and Tobias (2006).
PhD degree in Business Administration, University of Aarhus, Department of Economics, (thesis title “The measurement of productivity and efficiency using data envelopment analysis: an empirical study of the Danish banking sector”), 1995.
Visting doctoral student, University of Oslo, Department of Economics, 1991-1992.
BA and MSc degree in business Economics (cand.oecon., driftsøkonomisk linje), University of Aarhus, 1991 (MSc thesis title: “Hierarchical production planning”).
Extra curricular coursesin Localisation (lokalisering), Department of Mathematics, University of Aarhus, 1990; Logistics (logistik), Aarhus School of Business, 1990; Optimization models (optimeringsmodeller), Aarhus School of Business, 1991.
Course in presentation techniques (præsentationsteknik), Aarhus School of Business, 1996, course in “visual presentations” (visuel presentationsteknik), Dansk Magisterforenings Efteruddannelse, 1997; and course in “Case teaching in practice”, Crainfield Univeristy, 1997.
Course in “university pedagogy for supervisors and assistant professors” (universitetspædagogik for vejledere og adjunkter), Aarhus Universitet, 1997.
Course in “supply chain optimization using SCOR”, Teknologisk Institut, 28.-29. januar 2004
Course in “Introduction to supervision” (introduktionskursus til supervision), Aalborg University, 2008.
Training Seminar ”Mapping Strategy with the Balanced Scorecard”, Palladium Group, London February 25-26, 2008
Board Academy, Bestyrelsesakademiet, University of Copenhagen, 2012.
Courses in supervision of ph.d. students, November 24., 2014 and August, 24.-25. 2021, Aalborg Universitet.
Seminars and courses on financial sector regulation and audit commitees in financial services companies.
Current and past positions
Full professor of Management Accounting and Control, Department of Business and Economics, Aalborg University, since January 2006.
Full professor of Business Economics Department of Accounting, Finance and Logistics, Aarhus School of Business, January 2004 – December 2005,
Full professor of Growth and Entrepreneurship, Department of Accounting, Aarhus School of Business, November 2000 – December 2003 (time limited position as BDO-professor).
Associate Professor in Management Accounting, Department of Economics, University of Aarhus, September 1998 – October 2000.
Assistant Professor in Management Accounting, Department of Economics, University of Aarhus October 1995 – September 1998.
Research Assistant, Department of Economics University of Aarhus, April 1995 – October 1995.
Research fellow (introduktionsstipendiat og kandidatstipendiat), PhD student, Department of Management, September 1991 - April 1995.
More than 400 publications including about 20 authored or edited books, about 50 peer-reviewed journal articles, about 60 book chapters, more than 100 articles in books and journals for practitioners and more than 100 book reviews, essays, chronicles and shorter articles.
See more about the publications at the list of publications, or VBN (the information system at Aalborg University). See also information on publications at Google Scholar, ORCID or ResearchGate. Download a full list of publications.
Editorial work and refereeing
Editor Scandinavian Journal of Public Adminitration (2023-now), member of the editorial board of International Journal of Learning and Intellectual Capital (2003-now) and Samfundslederskab (2018-now).
Past member of the Board of editors of Danish Journal of Management & Business (2012-2016); From 2014-2016 Editor-in-Chief the Danish Journal of Management & Business. Past memberships of the editorial board for Økonomistyring & Informatik (1999-2017), Problems and Perspectives in Management (2009-2013), Accounting Information Systems (1999-2000), Dagens Dagsorden: Tidsskrift for Offentlige Bestyrelser (2011-2015), International Journal of Operations Management Education (2004-2019) and Information og Debat (1987-1988). Article Editor, Sage Open (2021)
Editor for management books published by Børsen Ledelseshåndbøger: Offentlig Ledelse (2002-2012),Offentlig Økonomistyring (2002-2008), Økonomistyring (2002-2012), Knowledge Management (2003-2009), Underleverandøren (2005-2007), Controlleren (2005-2012).
Ad hoc referee for journals (one or more times), e.g., Accounting, Auditing and Accountability Journal, Accounting and Business Research, British Accounting Review, Corporate Governance: An International Journal, Employee Relations: The International Journal, European Accounting Review, International Journal of Accounting and Finance, International Journal of Information and Operations Management Education, International Journal of Learning and Intellectual Capital , International Journal of Organizational Analysis, Iranian Journal of Management Studies, Journal of Accounting Information Systems, Journal of Accounting & Organizational Change, Journal of Human Resource Costing and Accounting, Journal of Productivity Analysis, Knowledge and Process Management, International Journal of Business Performance Managemen, Journal of information and knowledge management systems, Journal of Marketing Management, Ledelse & Erhvervsøkonomi, Management Decision, Problems and Perspectives in Management, Quantitative Finance, Review of Business Information Systems, Sage Open, Scandinavian Journal of Management, Scandinavian Journal of Management, Scandinavian Journal of Public Administration, VINE: The journal of information and knowledge management systems, Qualitative Research in Management and Accounting, Økonomistyring og Informatik.
Some reviews are listed at publons.
Occasional reviewer for conferences, e.g. Academy of Management National Meeting, the AAA Annual Meeting, IPSI Hawaii conference, the EIBA Conference, the ISMD Conference, the OECD conference on The Transparent Enterprise: The Value of Intangibles.
Reviewer for The European Commission, Directorate-General Information Society, Information Society Technologies: New Methods of Work and Electronic Commerce (2001-2004), The Danish Working Environment Research Fund (2010), The Netherlands Organisation for Scientific Research (2012), the Polish National Science Centre, Narodowe Centrum Nauki (2015), Icelandic Research Fund (2016), Fortes, Forskningsrådet för hälsa, arbetsliv och välfärd (2019-2021), Det Nationale Forsknings- og Analysecenter for Velfærd (2020-2023).
Research projects financed by the international organisations: MERITUM, the Targeted Socio-Economic Research (1998-2001), E*KNOW-NET, A European Research Agenda on Intangibles, European Commission, 5th framework programme (2001-2003), Reporting on the Business Model: Understandings from the Management and Analyst Point of View, The KPMG & UIUC Business Measurement Research Program (2003-2004).
Other research projects have been financed by a variety of national and international sponsors including Bank Relationship Consultancy, The Nordic Research Council, The Danish Agency for Trade and Development , The University of Aarhus Research Foundation, The Danish Auditors Association (Foreningen af Statsautoriserede Revisorer), Spar Nord Fonden, Bank Invest Gruppen and Deloitte
Industrial PhD projects (erhvervs ph.d.) have been co-financed by Randers Municipality (Anne Kirstine Svanholt) and the The Danish District Heating Association (Lars Diethrichson). Further PhD scholarship has been fully financed by the auditing company Deloitte (Daniel Harritz) by The Danish Agency for Trade and Development (Christian Nielsen) and by BankInvest (Sofie Amalie Ringgaard).
Chair or committee member for PhD dissertations and doctoral dissertations: Aarhus School of Business Århus (Christian Waldstrøm), Copenhagen Business School(Peter Beyer), Hanken Business School (Tomi Hussi), Stockholm University (Bino Castus), University of Murcia (Emma Garcia Meca), University of Southern Denmark (Frederik Zachariassen), Uppsala University (Per Flöstrand), Aalborg University (Thomas Borup Kristensen), Copenhagen Business School (Lavinia Bleoca), Aalborg University (Claus Højmark Jensen),
Discussant or opponent at PhD half way reports or work-progress seminars: Stockholm University (Matti Skoog), University of Lund (Susanne Arvidson), Hanken Business School (Tomi Hussi),Copenhagen Business School (Morten Holm), Copenhagen Business School (Lavinia Bleoca), Aalborg University (Claus Højmark Jensen)
Assessment committee for doctoral degrees honoris causa: Aalborg University (Rosabeth Moss Kanter).
Assessment committee for adjunct professorships: Aalborg University (Jan Mouritsen, 2002), Copenhagen Business School (Klaus Majgaard, 2008), Aalborg University (Peer Schaumburg-Müller, 2015), Aalborg University 2020 (John Dumay).
Assessment committee for professorships: Copenhagen Business School, full professorships (2007), University of Southampton, full professorship (2008), University of Aalborg, full professorship (2009),Copenhagen Business School, professorships with special responsibilities (2009), Copenhagen Business School, full professorships (2009), Aalborg University, professorship with special responsibilities (2010), Copenhagen Business School, full professorship (2011), Mälardalen university, full professorship (2011), Reykjavik University, full professorship (2016), Aarhus University, full professorship (2018), Aalborg University, full professorship (2018), Aalborg University, full professorship (2020), Aalborg University, professorship with special responsibilities (2020), full professorship (2020) Aalborg University.
Search committee for professorships: Aalborg University, full professorships in auditing (2022), Aalborg University, full professorships in financial accounting (2022)
Assessment committees for other university positions: Copenhagen Business School, PhD scholarships (1998), Copenhagen Business School, assistant professorships (1998), Copenhagen Business School, associate professorship (1999), Copenhagen Business School, associate professorships (2001), Copenhagen Business School, research assistants (2001), Southern Denmark University, research assistant (2004), Mälardalens högskola,associate professorships (2004),Copenhagen Business School, assistant professorships (2005), Aarhus University, assistant professorships (2005),Copenhagen Business School, associate professorships (2005), University of Southampton, reader (2009), Copenhagen Business School, associate professorships (2009),Aalborg University, associate professorship (2009), Aalborg University, associate professorships (2010), Aalborg University, professorship (2011), Copenhagen Business School, associate professorships (2012), Aalborg University, assistant professorship (2012),Copenhagen Business School, assistant and associate professorships (2012), Aalborg University, research scholarship (2013), Aalborg University, associate professorship (2014), Aarhus University, assistant and associate professorships (2017), Aalborg University, research scholarship (2019), Aalborg University, research scholarship (2020).
Main supervisor for Christian Nielsen (Essays on Business Reporting: Production and Consuption of Strategic Information in the Market for Information, 2005), Isa Jensen Kjærsgaard (Den moderne identitet – Om styringsforandringer i tre danske forsyningsvirksomheder, 2006), Niels Sandalgaard (Nyere Budgetlægningstendenser i et contingency og motivationsmæssigt perspektiv, 2010), Daniel Harritz (Konstruktion og Styring af Shared Service Centre i den offentlige Sektor, 2013), Marie Graversen (Accounting for the Danish Public School System: Incentives and Practice, 2015), Lars Diethricson (Benchmarking in the Danish District-Heating Sector: From Regulation and Governing to Knowledge Sharing and Learning, 2016), Anne Kirstine Svanholt (Økonomistyring på de specialiserede socialområder: Modstridende mål og omskiftelige betingelser, 2023), Sofie Amalie Ringgaaard (økonomistyring i finanssektoren (2023).
Co-supervisorfor Signe Jarlov (Konstruktioner af offentlig ledelse, 2005), Carsten Ørts-Hansen (Ledelsesteknologi som begreb: Rundt om begrebets meta-teoretiske karakteristika, 2007), Mikkel Munksgaard Andersen (Theorizing social impact bonds, to be completed 2023).
University teaching at under graduate as well as graduate level within management accounting and control, supervision of more that 100 students masters thesis and teaching at various MBA programs (the separate teaching portfolio includes a full list of teaching assignments).
Teaching responsibility for more than 100 courses of one or more days in companies or as a subcontractor to organisations offering executive education.
Lecturer of the year at the Master in Public Governance Education at Aalborg University 2020 (Årets Underviser på Studienævnet for MPG)
More than 500 presentations for practitioners in companies, at courses or at conferences on topics ranging from strategy, leadership, knowledge management and motivation to benchmarking, performance measurement, costing models, management control and design of management accounting models.
External examiner: Censorkorpset for Økonomiuddannelserne i Danmark (2011-2018) and Censorkorptsen for Erhvervsøkonomi (2023-now).
Knowledge exchange and dissemination
Consulting on the design of performance measurement, budgeting, knowledge management strategies and cost management systems with leading Nordic companies and organizations within both private and public sector. See more information.
About 3.500 interviews in Danish print media, broadcast media and online media. A list of about 3.000 interviews from the period 1.1.2005 to now can be accessed at VBN the information system at Aalborg University.
Presentations for parliament Commitees, e.g. Folketingets Uddannelses- og Forskningsudvalg om 1-årige kandidatudannelser (2023), Folketingets Social- og Ældreudvalg om udligningssystemets konsekvenser på det specialiserede socialområdet (2022), Folketingets Transport-, Bygnings- og Boligudvalg høring om Fremtidens postvæsen (2018), Folketingets Undervisningsudvalg, lukket ekspertmøde om høringssvar på L 184 (2017), Folketingets Skatteudvalg, temamøde om SKATs udfordringer og fremtid (2015).
Presentation for municipal committees, e.g. Kommunalbestyrelsen, Næstved Kommune om økonomisk politk (2023), Kommunalbestyrelsen, Stevns Kommune om økonomistyring (2023), Norddjurs Kommunes §17,4-udvalg om Folkeskolen (2023), Kommunalbestyrelsen, Kolding Kommune om etableringen af en styringsvision (2022), Børne- og Ungeudvalget, Haderslev Kommune om visitationsstrukturer og betalingsmodeller (2022), Børne- og Ungeudvalget, Vordingborg Kommune om skoletildelingsmodeller (2017), Faaborg-Midtfyn Kommunes §17,4-udvalg om Fremtidens Skole (2017).
Presentations for various public committees etc., e.g. Produktivitetskommissionen (2012), and Hjemmehjælpskommissionen (2012).
Membership of the board: Spar Nord Bank A/S (2007-now), deputy chairman (2009- 2013 and 2016-now) and Jurist- og Økonomforbundets Forlag A/S (2004-now), deputy chairman (2017-now). Membership of the Advisory Board for Panorama Travel ApS (2022-now).
Past memberships of the board: Value Spread 1 ApS (2008-2017), Padborg Ejendomme ApS (2011-2017), Danmarksgade 28, Frederikshavn ApS (2011-2014), BerTy A/S (2008-2011), Akva Waterbeds A/S (2005-2007), Kapitalpleje A/S (2005-2007), MBL A/S (2002-2007), Professionshøjskolen University College Nordjylland (2018-2022).
Memberships of the board of foundations: Oberst H. Parkovs Mindefond (2011-now), Sparekassen Nordjyllands Fond af 29. marts 1976 (2007-now), Jurist- og Økonomiforbundets Forlagsfond (2004-2021), Aalborg Bys og Omegns Sparekasses Fond af 12. maj 1960 (2008-2020) and Spar Nord Fonden (2008-2012).
Membership of the board of other organisations: Økonomiske Bogformidling (1992-2000), Oeconforeningen (1997-2000 and 2008-2011), The Senate of Aarhus University (1987-1988).
Membership of committees
Participation in expert panel regarding preparation of professional guidance on risk-based monitoring, The National Board of Social Services (2021), member of the expert committee formed by the National Board of Social Services in relation to the implementation of the reform on approval of social institutions (2013-2015), member of Ministry of Transports expert committee supervising the tender on ferry transportation to Bornholm (2003-2004), member of the reference group for board initiatives, Styrelsen for Undervisning og Kvalitet (2022), member of the advisory committee for the Social Investment Fund, i.e. Den Sociale Investeringfond, appointed by the Minister of Innovation (2019-2023).
Membership of price committees: Member of the price committee for Dagens Dagsorden Price (2018), member of the price committee for Tietgenprisen (2007-2016), Oeconprisen (2010-2011), Den Nordjyske Lederpris (2009-2013), Aarhus Symposium Knowledge Board (2014), the price committee for Deloitte-prisen (2012-2014), as well as Dagbladet Børsens advisory board on growth companies (2000-2004).
Member of the group in business and management in relation to the development of the bibliometric indicator by The Danish Agency for Science, Technology and Innovation (2009-2016).
Member of Innovationsrådet established by Ugebrevet Mandag Morgen (2003-2004), member of the Innovationsrådets expert committee (2008-2009), member of Dagbladet Børsens advisory board regarding growth companies (2000-2004), member of the Committee established by Mandag Morgen to develop Den danske Ledelseskanon (2008-2009).