معرفی
Per Nikolaj Bukh is a Professor of Financial Management at Aalborg University Business School, Faculty of Humanities and Social Sciences, where he leads research in the Accounting Research Group. With a cand.oecon., PhD, and M.Sc. oecon, he has extensive experience implementing financial management models in both public and private organizations across Denmark.
His research focuses on interdisciplinary financial management, particularly examining how financial management techniques interact and influence organizational objectives. He is especially known for his work on performance-based financial management, which explores how allocation models can be designed to focus on results and value for citizens, using performance as an allocation criterion rather than traditional budgetary frameworks.
Bukh's research portfolio spans numerous high-impact publications including over 467 publications, with recent work focusing on performance funding in Danish schools, cost-consciousness in social work, and boundary systems in anti-money laundering risk management. His research demonstrates consistent engagement with both theoretical and practical aspects of financial management across multiple sectors.
- Performance-based financial management in public sector
- Intellectual capital reporting
- IPO prospectuses and financial disclosure
- Power-based control systems
- Results-oriented budgeting models
- Management accounting in social services
Professor Bukh has received multiple awards for his contributions to the field, including the Outstanding Paper Award in the Journal of Accounting & Organizational Change (2015) and recognition as Årets Underviser (Teacher of the Year) in 2020. He actively contributes to public discourse through frequent media appearances, with over 3,724 media mentions documented, where he provides expert commentary on financial management issues in public administration.
His current research projects include Performance-based financial management (2018-2025), New management and budget models in the financial sector (2020-2026), and Welfare bonds and new performance-based financing models (2024-present), demonstrating his ongoing commitment to advancing financial management practices in both public and private sectors.
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