Markku studied at the University of Helsinki and Carnegie-Mellon University, Pittsburgh. He received his business education originally at IBM Sweden and was at IBM Finland responsible for accounting products but even developed accounting information systems, which were sold to enterprises as ready solutions for their use. He developed also IBMs products at IBM Canada. He even made his DBA during the IBM employment.

Forestry systems for Finland were developed two times under his leadership, first when he worked at IBM as systems consultant and then as Central Forestry Board Tapios (corresponds Skogsstyrelsen in Sweden) Information Technology (IT) director. At the same time, all Tapios accounting systems from book-keeping to salary and wage administration were developed and renewed.

Markku has all the time at the Finnish Forest Research Institute (FFRI) concentrated himself on accounting and profitability issues. He had good contacts with Nordic and European colleagues and acted as deputy chairman as IUFROs (International Union of Forest Research Organizations) Managerial Accounting group and the Associate Editor of the European Journal of Forest Research (EJFR). He has written tens of peer reviewed scientific articles and has worked as visiting scientist in order to research accounting and profitability issues in Vienna and as visiting professor in Munich. In order to help postgraduate students he has acted as opponent of doctoral dissertations at the Swedish University of Agricultural Sciences and at the University of Helsinki, and acted also as pre-examiner (se: and supervisor of doctoral students. The latter role still continues.


Recent pre-examinations of doctoral dissertations and referee-reports
Tyukina, O. 2010. Development of the management and cost accounting of wood harvesting in the Republic of Karelia. Disseration Forestales. 131 pp. Available at:

Thinning ...: comparing profitability of various management regimes. European Journal of Forest Research. Referee-report, 22.12.2009.

International comparisons based on accountancy data: generating compatible data using the example of Germany, Austria and Switzerland. Small-scale Forestry. Referee-report 12.2009
'European Journal of Forest Research'. Referee-report 3.2009


Published by: Camilla Haglund Page responsible: Svante Brunåker Updated: 2016-12-21
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