Martti Saario (1906 - 1988) was a Finnish organizational theorist and Professor of Accounting at the Helsinki School of Economics, known for his development of the Finnish expenditure-revenue theory.
Saario obtained his PhD at the Helsinki School of Economics in 1945 with a thesis on the "Realisointiperiaate ja käyttöomaisuuden poistot tuloslaskennassa" (depreciation of fixed assets and annual income measurement). He served as Professor of Accounting at the Helsinki School from 1948 until his retirement in 1971. While he focussed on financial accounting (bookkeeping, company income taxation, auditing), a second Professor of accounting Henrik Virkkunen focussed on management accounting.
Saario developed an expenditure-revenue theory, which offered "a dynamic profit calculation theory of accounting... [which] strongly influenced Finnish accounting thought, legislation, and practice until the mid-1990s."
Selected publications.
Articles, a selection:
About Saario:
References.
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