An aerial view of Bay Campus, with the sea stretching into the horizon.

Dr Lukas Helikum

Lecturer in Accounting

Accounting and Finance

l.j.helikum@swansea.ac.uk

Office 216 - 216
Second Floor
School of Management
Bay Campus

Research Links

https://orcid.org/0000-0002-9392-6165

About

Lukas J. Helikum joined Swansea University as a Lecturer in Accounting in Fall 2023, after teaching at New Jersey City University in the greater New York Metro Area for five years. Dr. Helikum earned a Ph.D. in Accounting from Nanyang Business School in Singapore and he also holds an M.Sc. in International Business – Controlling and a B.Sc. in International Business with a major in Accounting from Maastricht University in the Netherlands.

Areas Of Expertise

Behavioural Accounting
Judgement and Decision-Making
Earnings Management
Corporate Social Responsibility (CSR) Reporting
Non-GAAP Accounting
Data Analytics

Career Highlights

Research

Dr Helikum’s research explores the judgment and decision-making of individuals in financial accounting, managerial reporting, and auditing contexts, primarily employing an experimental methodology.

Publications

Research Highlights

Helikum, L., Tan, H., & Xu, T. (2022). Causal Attribution, Benefits Sharing, and Earnings Management*. Contemporary Accounting Research, 39(2), 893-916.
https://doi.org/10.1111/1911-3846.12755, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa64538
http://dx.doi.org/10.1111/1911-3846.12755
Helikum, L. & Sharma, G. (2023). Expanding Access to Exchanges: a Proposal to Address Healthcare Affordability in the U. S.. Midwest Law Journal, XXXIII(No 1), 38-58.
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65077
Baylis, R., Helikum, L., & Jones, S. (2024). Critique of a ChatGPT Output as an Assessment Tool: Exploring Students’ Use and Perception of AI. In Advance HE’s AI Symposium 2024
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65712
Cohen, N. & Helikum, L. (2024). Shadows on Solar: A Teaching Case on the Role of Corporate Governance in Addressing Forced Labor Concerns*. Accounting Perspectives, Forthcoming
https://doi.org/10.1111/1911-3838.12353, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65495
Baylis, R., Widt, D., Helikum, L., & Ashworth, R. (2024). Debate: The lack of public sector accounting education within universities and what is next. Public Money & Management, 44(5), 347-348.
https://doi.org/10.1080/09540962.2024.2333613, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65972

All Research

Journal Articles

Baylis, R., Widt, D., Helikum, L., & Ashworth, R. (2024). Debate: The lack of public sector accounting education within universities and what is next. Public Money & Management, 44(5), 347-348.
https://doi.org/10.1080/09540962.2024.2333613, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65972
Cohen, N. & Helikum, L. (2024). Shadows on Solar: A Teaching Case on the Role of Corporate Governance in Addressing Forced Labor Concerns*. Accounting Perspectives, Forthcoming
https://doi.org/10.1111/1911-3838.12353, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65495
Helikum, L. & Sharma, G. (2023). Expanding Access to Exchanges: a Proposal to Address Healthcare Affordability in the U. S.. Midwest Law Journal, XXXIII(No 1), 38-58.
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65077
Helikum, L., Tan, H., & Xu, T. (2022). Causal Attribution, Benefits Sharing, and Earnings Management*. Contemporary Accounting Research, 39(2), 893-916.
https://doi.org/10.1111/1911-3846.12755, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa64538
http://dx.doi.org/10.1111/1911-3846.12755

Conference Contributions

Spender, E., Baylis, R., & Helikum, L. (2024). Students’ notetaking during lectures: an examination of resources, motivation, and learning styles.. In BAFA Accounting Education SIG Annual Conference 2024
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa66743
Baylis, R., Helikum, L., & Jones, S. (2024). Critique of a ChatGPT Output as an Assessment Tool: Exploring Students’ Use and Perception of AI. In Advance HE’s AI Symposium 2024
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65712

Taught Modules

MN-1527 Data Analysis and Visualisation

This module teaches students the fundamentals of data analysis and visualisation, including data collection and preparation, descriptive statistics, visualisation techniques, and statistical inference and modelling. Students will learn how to effectively communicate and present data. The module aims to equip students with the skills to perform data analysis and create engaging data visualisations.
MN-3537 Management Accounting 3

This module seeks to develop further students' technical skills in relation to the practical concepts of management accounting, whilst understanding the organisational role of management accounting through a critical examination of the evolving role of management accounting in the areas of managerial decision-making, planning and control.
MN-M024 Financial Modelling

This module aims to equip students with the knowledge and tools to implement financial models using Excel. The course introduces students to the general principles of building financial models, as well as a number of specific financial modelling tools including regression analysis, statistical functions, matrix functions, optimization and simulation. Student will master these methods through obtaining hands-on experience by modelling company valuation process, yield curve, and investment portfolio performance. The highlight of this module is the application of financial theories in solving real world problems. The module will also introduce students to the use of VBA (Microsoft¿s programming language) in financial modelling.
MN-N018 Financial Modelling

This module aims to equip students with the knowledge and tools to implement financial models using Excel. The course introduces students to the general principles of building financial models, as well as a number of specific financial modelling tools including regression analysis, statistical functions, matrix functions, optimization and simulation. Student will master these methods through obtaining hands-on experience by modelling company valuation process, yield curve, and investment portfolio performance. The highlight of this module is the application of financial theories in solving real world problems. The module will also introduce students to the use of VBA (Microsoft¿s programming language) in financial modelling.

Dr Lukas Helikum

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