For decades, Niclas Hellman, acting holder of the Handelsbanken Chair in Accounting, has conducted influential research on accounting regulation – exploring both the choices made by companies when implementing accounting standards and how this affect users of financial statements. His studies span topics such as the reporting of intangible assets, exploration costs in the mining industry, and how private firms choose accounting standards.

Hellman’s work addresses key questions in financial accounting, offering insights relevant to both academic and professional audiences. Beyond research, he has actively contributed to practice through standard setting, writing popular science articles, and advising standard setters. His engagement in teaching and authorship of textbooks further demonstrates his dedication to the dissemination of knowledge.

“It’s an honor to receive this recognition. I’ve always believed that research in accounting should not only aim for academic excellence but also make a real difference for practitioners and students,” says Niclas Hellman, Associate Professor at the Department of Accounting at the Stockholm School of Economics.

Bridging research, practice, and education

The SRA Research Award highlights scholars who go beyond traditional academic expectations. Hellman’s work exemplifies this bridge between theory and practice, showing how academic research can inform better business decisions and regulatory frameworks.

By focusing on how regulations are understood, implemented, and used, his findings help policymakers design clearer and more effective accounting standards. His contributions also play an important role in training the next generation of accountants and auditors, ensuring they understand both the technical and societal implications of accounting rules.

“Niclas Hellman’s combination of scientific quality and practical relevance reflects what we value most in accounting research,” says the Swedish Accounting Academy (SRA) in its announcement. 

About the award

The Swedish Accounting Academy (SRA) Research Award, established together with FAR, aims to stimulate knowledge development in accounting and auditing. The annual award of SEK 75,000 recognizes researchers in Sweden whose achievements significantly exceed what is normally expected.

To be eligible, candidates must demonstrate high-quality research acknowledged nationally and internationally, as well as a proven ability to contribute to the field by supporting others and communicating results to both students and professionals.