Ansattprofil

Hakim Lyngstadås

Førsteamanuensis

Campus Trondheim, Institutt for regnskap, revisjon og foretaksøkonomi

Bilde av Hakim Lyngstadås

Biografi

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.

Publikasjoner

Lyngstadås, Hakim & Mauritzen, Johannes (2024)

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

Empirical Economics, Doi: https://doi.org/10.1007/s00181-024-02603-1 - Fulltekst i forskningsarkiv

We examine the effect of auditing on dividends in small private firms. We hypothesize that auditing can constrain dividends by way of promoting accounting conservatism. We use register data on private Norwegian firms and random variation induced by the introduction of a policy allowing small private firms to forgo the use of an auditor to estimate the effect of auditing on dividend payout. Identification is obtained by a regression discontinuity around the arbitrary thresholds for the policy. Propensity score matching is used to create a balanced synthetic control. We consistently find that forgoing auditing led to a significant increase in dividends in small private firms.

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, 49(2) , s. 188-212. Doi: https://doi.org/10.1504/IJLSM.2024.141698 - Fulltekst i forskningsarkiv

This study empirically investigates how supplier collaboration (SC) can be configured for developing competitive capability. The configurational solutions are classified according to Lejeune and Yakova's (2005) typology of supply chain management and value creation as explanatory channel mechanism. This makes it possible to explain why competitive capabilities are effective. A survey with 159 respondents from the Norwegian manufacturing sector is analysed by using a fuzzy set qualitative comparative analysis. The survey was conducted in 2018. Three types in Lejeune and Yakova's (2005) typology are verified through competitive capability based on product quality, while all four types are verified in competitive capability based on low cost. However, there are several equally effective ways of configuring different types to achieve competitive capabilities. The results may be ascribed and theorised according to different value creation channels.

Berg, Terje & Lyngstadås, Hakim (2023)

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

Accounting Education, Doi: https://doi.org/10.1080/09639284.2023.2270475 - Fulltekst i forskningsarkiv

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: https://doi.org/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: https://doi.org/10.1080/09537287.2022.2153735 - Fulltekst i forskningsarkiv

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: https://doi.org/10.1007/s00187-020-00306-z - Fulltekst i forskningsarkiv

This study examines how working capital management packages (WCMPs) can lead to higher financial performance. This is done by exploring the formation, importance, and systematic interdependencies within and between WCMPs. The data set consists of 589 U.S. listed manufacturing firms that are being studied during the fiscal period 2012–2019. WCMPs are studied from both a package and a system approach. This is done by combining fuzzy set qualitative comparative analysis and panel data regression. In all, 11 effective WCMPs are found to be associated with high financial performance. Six of them constitute unique and empirically important packages and are also identified as systems. The findings can have consequences for managers and practitioners, as the study creates an explicit link between a firm’s working capital management and financial performance.

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: https://doi.org/10.1108/SCM-08-2018-0293 - Fulltekst i forskningsarkiv

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)

Working capital management: evidence from Norway

International Journal of Managerial Finance, 12(3) , s. 295-313. Doi: https://doi.org/10.1108/IJMF-01-2016-0012 - Fulltekst i forskningsarkiv

Purpose – The purpose of this paper is to provide empirical evidence of whether working capital management (WCM) has an effect on the profitability of small- and medium-sized Norwegian firms. Design/methodology/approach – The data comprise 21,075 Norwegian small- and medium-sized enterprises and 84,300 observations made between 2010 and 2013. Panel data regressions were applied with fixed effects and a two-stage least squares analysis was employed to control for endogeneity. Findings – The results indicate that reducing cash conversion cycle will increase profitability. Even though endogeneity may exist, this does not affect the results from the previous analysis. Similar results are also obtained when industry-specific effects are controlled for, supporting the robustness of the results. The relevance of quadratic dependencies of the profitability on independent variables was also identified and suggests a decreasing trend of return on assets with increasing values of the WCM’s characteristic variables. Research limitations/implications – Drawing on similar studies, this study confirms that WCM is relevant for firms’ profitability. Practical implications – The practice of aggressive working capital policy in Norwegian firms is confirmed by the results of this study. Originality/value – This study contributes to the current research on the relationship between WCM and profitability by using a large dataset to add further robustness to results, and thus verifying whether or not the results in previous studies may be confirmed or not. Moreover, this is the first published study about this relationship among Norwegian firms in different industries, thus filling a gap in similar research conducted in other European countries.

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. - Fulltekst i forskningsarkiv

The consistency principle when estimating cash flows states that the net present value of the discounted cash flow should be the same, even when using different estimation methods and techniques. However, the estimation is not straightforward when estimating nominal and real net change in working capital. A case experiment with 62 students was conducted, the results suggesting that they struggle with the consistency principle when estimating net changes in working capital as part of cash flow analysis. This technical note proposes solutions to this challenge. The value from this technical note is to ensure correct estimation in net working capital cash flow changes, which contributes to providing an adequate level of liquidity, and gives a sound judgement in business project analysis and estimation of a firm’s value.

Roberts, Hanno; Andreassen, Roy-Ivar, Andvik, Christian & Lyngstadås, Hakim (2025)

Guest editorial: Introduction to the special issue on digitalization in management accounting and control

Qualitative Research in Accounting and Management [Kronikk]

Hagen, Øivind & Lyngstadås, Hakim (2018)

Når reklame utfordrer.

[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.

[Conference Lecture]. Event

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

Relative Performance information (RPI) and overwork

[Conference Lecture]. Event

Berg, Terje & Lyngstadås, Hakim (2022)

Management Accounting and sustainability integrated in a higher education curriculum

[Conference Lecture]. Event

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

Let’s play ‘masters and servant’!

[Conference Lecture]. Event

Berg, Terje & Lyngstadås, Hakim (2019)

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

[Conference Lecture]. Event

Mauritzen, Johannes & Lyngstadås, Hakim (2019)

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

[Conference Lecture]. Event

Mauritzen, Johannes & Lyngstadås, Hakim (2018)

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

[Conference Lecture]. Event

Lyngstadås, Hakim & Berg, Terje (2018)

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

[Conference Lecture]. Event

Berg, Terje & Lyngstadås, Hakim (2016)

Investeringsanalyse - en pedagogisk note

[Professional Article]. Praktisk Økonomi & Finans, 32(3) , s. 314-321. Doi: https://doi.org/10.18261/issn.1504-2871-2016-03-10

Lyngstadås, Hakim & Hagen, Øivind (2015)

“The VW emission case: Managing shattering facades across contexts”. Presentation at the workshop Responsible business for a sustainable development – Comparing the U.S. and the Scandinavian context, Nov. 30 and Dec. 1 2015 at UC Berkeley (organized by Peder Sather Center for Advanced Study, Haas Business School, NTNU and BI).

[Lecture]. Event

Hagen, Øivind & Lyngstadås, Hakim (2015)

“VW: A potential case for ReBUS?”. Presentation at the workshop Responsible business for a sustainable development – Comparing the U.S. and the Scandinavian context, Nov. 30 and Dec. 1 2015 at UC Berkeley (organized by Peder Sather Center for Advanced Study, Haas Business School, NTNU and BI).

[Lecture]. Event

Akademisk grad
År Akademisk institusjon Grad
2020 NTNU - Trondheim Business School Ph.D. economics and management
2013 Norwegian University of Life Sciences Master
2010 NTNU Master Cand. Psychol.
Arbeidserfaring
År Arbeidsgiver Tittel
2014 - Present BI Norwegaian Business School Lecturer
2018 - 2020 NTNU PhD

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