Pall Rikhardsson

Pall Rikhardsson serves as Professor at Reykjavik University, Iceland, and Visiting Associate Professor in the Department of Accounting at Copenhagen Business School (CBS). Holding a PhD from Aarhus School of Business, he brings industry experience from senior roles at PwC Denmark, SAS Institute, and Herbert Nathan & Co.

Education:

• PhD, Aarhus School of Business, Denmark

His research centers on management accounting with emphasis on performance measurement systems, management control frameworks, and digital transformation in accounting practices. He investigates how emerging technologies like AI and business intelligence reshape auditing processes in SMEs, examines crisis-driven adaptations in banking sector controls, and analyzes organizational context effects on budgeting methodologies. His work bridges theoretical accounting frameworks with practical industry applications.

Analysis of 2019-2022 publications reveals three dominant trends: digital auditing solutions (particularly AI implementation in small firms), crisis-responsive management controls (evident in banking sector studies), and family business digitalization challenges. His empirical work spans Iceland, Denmark, and Ireland with frequent international collaborations, demonstrating methodological diversity through case studies, surveys, and comparative analyses across different institutional contexts.

Additional Role:

• Part-time Service Development Manager, Planet Youth