معرفی
Lukas J. Helikum is a Lecturer in Accounting at Swansea University's School of Management, joining in Fall 2023. He previously taught at New Jersey City University for five years.
- Education: Ph.D. in Accounting (Nanyang Business School, Singapore), M.Sc. in International Business – Controlling (Maastricht University), B.Sc. in International Business with major in Accounting (Maastricht University)
Dr. Helikum’s research focuses on judgment and decision-making in financial reporting, auditing, and managerial accounting. He specializes in behavioral accounting, earnings management, and ethical reporting practices, including CSR and Non-GAAP metrics. His recent work explores AI’s role in education and public sector accounting gaps.
Publications highlight experimental studies on earnings management drivers, healthcare policy proposals for affordability, AI assessment tools in classrooms, and ethical case studies on corporate governance. He teaches MN-N018 Financial Modelling, emphasizing Excel/VBA applications for real-world financial problems.
