Employee Profile

Hakim Lyngstadås

Associate Professor - Campus Trondheim

Department of Accounting and Operations Management


Working as an Associate Professor at BI Norwegian Business School. My main research interests covers broad areas of accounting, such as digitalization, sustainability, and operational excellence.

I have been reviewer for journals like International Journal of Operations and Production Management, Journal of Management Control, International Journal of Managerial Finance, and Applied Economics.

I have published in journals like Production Planning & Controll, and Supply Chain Management.


Lyngstadås, Hakim & Mauritzen, Johannes (2024)

Adults in the room? The auditor and dividends in small firms: evidence from a natural experiment

Empirical Economics Doi: 10.1007/s00181-024-02603-1 - Full text in research archive

Lyngstadås, Hakim & Berg, Terje (2024)

The C-Suite of Supplier Collaboration: A Configurational Analysis of the How’s and Why’s.

International Journal of Logistics Systems and Management Doi: 10.1504/IJLSM.2022.10046580

Berg, Terje & Lyngstadås, Hakim (2023)

We’re only in it for the money? Developing sustainable literacy through management accounting curriculum

Accounting Education Doi: 10.1080/09639284.2023.2270475 - Full text in research archive

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are ‘net income’ and ‘value creation’, (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students’ sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well.

Wood, David A.; Achhpilia, Muskan, Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Berg, Terje, Heinzelmann, Rafael, Johanson, Bjørn Daniel, Kulset, Ellen Hiorth Marthinsen, Kuruppu, Gowindage Chamara Jayanath, Lyngstadås, Hakim, Madsen, Dag Øivind, Sundkvist, Charlotte Haugland, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Wright, Nicole S., Woolley, Darryl, Wood, Jessica, Wood, Bryan D., Witte, Annie L., Wiseman, Denise, Winrow, Tasia S., Winrow, Timothy & Winrow, Brian (2023)

The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?

Issues in Accounting Education, 38(4), s. 81- 108. Doi: 10.2308/ISSUES-2023-013

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.

Lyngstadås, Hakim & Berg, Terje (2022)

Harder, better, faster, stronger: digitalisation and employee well-being in the operations workforce

Production planning & control (Print), s. 1- 18. Doi: 10.1080/09537287.2022.2153735 - Full text in research archive

Operations management is experiencing a digital transformation that affects the entire industry landscape. There has been scant research on how digitalisation affects employee well-being in the operations workforce. Using self-determination theory, we bridge this research gap by examining how basic psychological needs among the operations workforce are affected by digitalisation. Our empirical data is collected by a survey from 132 employees in the operations job function in the U.S. The empirical evidence is analysed in a configurational manner by using a fuzzy set Qualitative Comparative Analysis. Our findings suggest there are five empirical important empirical solutions for explaining the presence of employee well-being, as well as four important empirical solutions for the absence (negation) of employee well-being. Our configurational solution consists mostly of both digital competence, social relatedness, and digital autonomy. This is in accordance with the self-determination theory. However, there are several alterations to how important they are among different configurational solutions. The presence of well-being in life and psychological well-being seems less relevant for obtaining well-being at work. We discuss the theoretical and practical implications of our findings and provide recommendations to managers for how to promote employee well-being.

Lyngstadås, Hakim (2020)

Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms

Journal of Management Control, 31(4), s. 403- 450. Doi: 10.1007/s00187-020-00306-z - Full text in research archive

Lyngstadås, Hakim (2019)

An empirical investigation of how information sharing affects cash flow performance through competitive capability

Supply chain management, 24(6), s. 710- 728. Doi: 10.1108/SCM-08-2018-0293 - Full text in research archive

Purpose – This paper aims to examine how information sharing affects cash flow performance through the competitive capabilities of low cost or product quality. Design/methodology/approach – In total, 159 survey responses were collected from Norwegian manufacturing firms in 2018. Structural equation modelling (SEM) was used to analyse the data collected. Findings – The low-cost competitive capability was found to positively mediate the effect of information sharing on cash flow performance. However, product quality competitive capability did not have a significant mediating effect between information sharing and cash flow performance. Rather, customer satisfaction fully mediated the relationship between product quality, capability and cash flow performance. The empirical results not only support how the competitive capabilities can be developed through information sharing but also illustrate that the competitive capabilities affect cash flow performance through different mediating routes. Originality/value – While information sharing and competitive capabilities have been studied previously with regard to financial performance, less emphasis has been placed on how customer satisfaction might explain the mediated relationship between product quality, competitive capability and financial performance. In addition, financial performance is measured by the proxy of cash flow. The use of cash flow as a performance measure leads to a more forward-looking financial performance measure. This is especially appropriate for non-listed firms

Lyngstadås, Hakim & Berg, Terje (2016)

Cash Flow and the Consistency Principle in Working Capital Management Calculations

Journal of Applied Management Accounting Research, 14(2), s. 65- 72. - Full text in research archive

Lyngstadås, Hakim & Berg, Terje (2016)

Working capital management: evidence from Norway

International Journal of Managerial Finance, 12(3), s. 295- 313. Doi: 10.1108/IJMF-01-2016-0012 - Full text in research archive

Hagen, Øivind & Lyngstadås, Hakim (2018)

Når reklame utfordrer.

Dagens næringsliv [Kronikk]

Lyngstadås, Hakim & Hagen, Øivind (2024)

Kvalitative metoder for handelshøyskoleutdanningen. Et tankesett for morgendagens ansatte og ledere.

[Textbook]. Fagbokforlaget.

Berg, Terje & Lyngstadås, Hakim (2023)

Management Accounting and sustainability integrated in a higher education curriculum.

[Academic lecture]. 25:e workshopen i Ekonomi- och verksamhetsstyrning.

Berg, Terje & Lyngstadås, Hakim (2022)

Management Accounting and sustainability integrated in a higher education curriculum

[Academic lecture]. NTNU Business School Conference & PhD seminar..

Berg, Terje; Lyngstadås, Hakim & van pelt, Victor (2022)

Relative Performance information (RPI) and overwork

[Academic lecture]. NTNU Business School Conference & PhD seminar..

Berg, Terje; Lyngstadås, Hakim & van pelt, Victor (2021)

Let’s play ‘masters and servant’!

[Academic lecture]. NTNU Business School Conference & Phd seminar.

Berg, Terje & Lyngstadås, Hakim (2019)

Supplier integration acting as a skeleton key for multiple performance gains: A social exchange perspective

[Academic lecture]. 16th Annual Conference for Management Accounting Research.

Mauritzen, Johannes & Lyngstadås, Hakim (2019)

The auditor, asymmetric information and dividend payout in small private firms: Evidence from a natural experiment.

[Academic lecture]. FIBE.

Mauritzen, Johannes & Lyngstadås, Hakim (2018)

The auditor, asymmetric information and dividend payout in small private firms: Evidence from a natural experiment

[Academic lecture]. NTNU Business School Conference & Phd seminar.

Lyngstadås, Hakim & Berg, Terje (2018)

A social exchange perspective on how supplier integration drives cash flow performance through combinative capabilities

[Academic lecture]. NTNU Business School Conference & Phd seminar.

Berg, Terje & Lyngstadås, Hakim (2016)

Investeringsanalyse - en pedagogisk note

[Article in business/trade/industry journal]. Praktisk økonomi & finans, 32(3), s. 314- 321. Doi: 10.18261/issn.1504-2871-2016-03-10

Academic Degrees
Year Academic Department Degree
2020 NTNU - Trondheim Business School Ph.D. economics and management
2013 Norwegian University of Life Sciences Master
2010 NTNU Master Cand. Psychol.
Work Experience
Year Employer Job Title
2014 - Present BI Norwegaian Business School Lecturer
2018 - 2020 NTNU PhD