Projects per year
Personal profile
Research profile
Per Nikolaj Bukh, M.Sc.(Econ.), PhD, professor at the Department of Economics and Management at Aalborg University, Denmark. He has published a large number of books and articles on subjects such as Activity-Based Costing, Balanced Scorecard, Formula Funding, budgeting, strategy, Intellectual Capital reporting and benchmarking. His latest research is primarily concerned with the design of management accounting and control systems within public sector companies. In addition to his research activities, Per Nikolaj Bukh often contributes to postgraduate programs and conferences. Further Per Nikolaj Bukh consults on the design of management control systems, performance management, cost accounting, and budgeting models.
Keywords
- Business Economics and Trade
- Strategy and management
- Cost accounting
- Balanced Scorecard
- Productivity and efficiency
- Management Accounting
- Benchmarking
- Initial public offerings
- Management and Organization
- Strategy and management
- Intellectual capital statements
- Knowledge management
- Management accounting
- Public sector service
- Public sector management
- Organiszational developments
- Public administration and organisation
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- 1 Similar Profiles
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Effektbaseret økonomistyring
Bukh, P. N. (PI) & Christensen, K. S. (PI)
01/01/2018 → 31/12/2025
Project: Research
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Nye styrings- og budgetmodeller i finansektoren
Bukh, P. N. (PI), Sandalgaard, N. (PI) & Ringgaard, A. (PI)
01/01/2020 → 31/01/2026
Project: Research
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Performance funding of Danish public schools
Bukh, P. N. (PI), Christensen, K. S. (PI) & Poulsen, M. L. (PI)
01/01/2018 → 31/12/2022
Project: Research
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Velfærdsobligationer og nye resultatbaserede finansieringsmodeller
Bukh, P. N. (PI) & Christensen, K. S. (CoI)
01/10/2024 → …
Project: Research
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Valuation Studies of Management Control in the Insurance Sector
Ringgaard, A. (PI), Bukh, P. N. (CoI) & Carr, M. (CoI)
01/06/2024 → 30/11/2027
Project: Research
Research output
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(Dys)functionality of intentions or outcomes? Performance funding of Danish schools
Poulsen, M. L., Bukh, P. N. & Christensen, K. S., 10 Jan 2023, In: Accounting, Auditing & Accountability Journal. 36, 1, p. 267-294 28 p.Research output: Contribution to journal › Journal article › Research › peer-review
2 Citations (Scopus) -
Making sense of cost-consciousness in social work
Bukh, P. N., Christensen, K. S. & Svanholt, A. K., 2021, In: Qualitative Research in Accounting & Management. 18, 1, p. 102-126 25 p.Research output: Contribution to journal › Journal article › Research › peer-review
7 Citations (Scopus) -
Intellectual Capital and the 'Capable Firm': Narrating, Visualising and Numbering for Managing Knowledge
Mouritsen, J., Larsen, H. T. & Bukh, P. N., 2001, In: Accounting, Organizations and Society. 26, 7, p. 735-762 28 p.Research output: Contribution to journal › Journal article › Research › peer-review
415 Citations (Scopus) -
Disclosure of Information on Intellectual Capital Indicators in Danish IPO Prospectuses
Bukh, P. N., Nielsen, C., Mouritsen, J. & Gormsen, P., 2006, In: Accounting, Auditing & Accountability Journal. 18, 6, p. 713-732Research output: Contribution to journal › Journal article › Research › peer-review
249 Citations (Scopus) -
Budgets and forecasting when moving beyond Beyond Budgeting
Bukh, P. N., Ringgaard, A. & Sandalgaard, N., 2025, In: Controlling & Management Review. 69, 4, p. 40-47Research output: Contribution to journal › Journal article › Research › peer-review
Prizes
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Årets Underviser på Studienævnet for MPG
Bukh, P. N. (Recipient), 7 Jan 2020
Prize: Educational prizes
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Outstanding Paper Award in Journal of Accounting & Organizational Change.
Sandalgaard, N. (Recipient) & Bukh, P. N. (Recipient), 2015
Prize: Other prizes
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Highly Commended Award Winner
Bukh, P. N. (Recipient) & Nielsen, C. (Recipient), 2012
Prize: Other prizes
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Highly Commended Award Winner
Bukh, P. N. (Recipient) & Jensen Kjærgaard, I. (Recipient), 2010
Prize: Other prizes
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Activities
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Åben høring om udligningssystemets konsekvenser på det specialiserede socialområde
Bukh, P. N. (Speaker)
19 Jan 2022Activity: Talks and presentations › Talks and presentations in private or public companies
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Hvordan effektiviserer vi den offentlige sektor (Youtube & podcast)
Bukh, P. N. (Other)
24 Aug 2022Activity: Other
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Rådvivende udvalg, Den Sociale Investeringsfond (External organisation)
Bukh, P. N. (Member)
2019 → 2023Activity: Memberships › Membership of committees, commissions, boards, councils, associations, organisations, or similar
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Ekspertpanel vedr. udarbejdelse af faglig vejledning om socialtilsynenes risikobaserede tilsyn (External organisation)
Bukh, P. N. (Member)
Mar 2021 → Apr 2021Activity: Memberships › Membership of research networks or expert groups
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Censorkorpset for Politik, Samfundsfag og Globale forhold (beskikket censor)
Bukh, P. N. (External examiner)
1 Apr 2026 → 31 Mar 2030Activity: PhD Supervision, Examination, and External Examiner Activities › External examination
Press/Media
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Halvanden million om måneden: Kommunes anbringelser på eget værelse vækker opsigt
22/01/2026
1 Media contribution
Press/Media: Press / Media
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Mineselskab i milliardstrid med Grønland hyrer amerikanske konsulenter
22/01/2026
1 item of Media coverage
Press/Media: Press / Media
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Nye beskyldninger mod skandale-børnehjem: Da de slog vikarselskabet op, manglede det allervigtigste
20/01/2026 → 22/01/2026
3 items of Media coverage
Press/Media: Press / Media
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Pludselig fossede pengene ud af børnehjemmet: Da de fulgte sporet, gjorde de foruroligende fund
14/01/2026 → 21/01/2026
6 items of Media coverage
Press/Media: Press / Media
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Professor: Få kommuner er i stand til at fordele støtte til udsatte skoleelever
20/01/2026 → 21/01/2026
2 items of Media coverage
Press/Media: Press / Media
Impacts
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Udligningssystemets konsekvenser på det specialiserede socialområde
Bukh, P. N. (Participant)
Impact: Public policy impact
File -
Effektbaseret økonomistyring
Bukh, P. N. (Participant) & Karina Skovvang, C. (Participant)
Impact: Social impact, Economic impact
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Opgørelsen af konsulentbesparelser på finansloven
Bukh, P. N. (Participant)
Impact: Public policy impact
File -
Intellectual capital reporting (videnregnskaber)
Bukh, P. N. (Participant) & Jan, M. (Participant)
Impact: Economic impact, Public policy impact
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