Rune Nygård

Assistant Professor

USN School of Business
Department of Business, History and Social Sciences
Campus Vestfold (C3-116)



Introduction to Accounting (REG1000)

Financial accounting and analysis (FIN1000)

Corporate Social responsibility, Accounting regulation & Business Models (RRF3000)


Experience as manager in the financial sector before joining academia in 2016. Responsibilities included revenue accounting, investment banking and compliance. Leadership experience from the Royal Norwegian Navy.  

Research areas:

  • Stakeholders’ awareness of, and interaction with, sustainable business initiatives in the Norwegian salmon farming industry.
  • Value relevance of fundamental accounting data.
  • Digitalization in the financial sector and auditing / accounting. Impact on business models.




Masters degree in International Accounting (2004). Edith Cowan University. Perth, Western Australia.


Roll, K.H., Nygaard, R., Fissel, B., & Hilger, J. (2022). Are US Wild Salmon Products Affected by Farmed Salmon? A Cointegration Analysis, Marine Resource Economics, 37(3). DOI:

Asche, F., Straume, H-M., Garlock, T., Johansen, U., Kvamsdal, S.F., Nygaard, R., Pincinato, R.B.M., & Tveteras, R. (2022). Challenges and opportunities: impacts of COVID-19 on Norwegian seafood exports, Aquatic Living Resources. 35(15). DOI:

Baksaas, K.M., Nygård, R. (2021) Hvordan kan bedriftssimulator gi mer dybdelæring i regnskasfag?, Magma - Tidsskrift for økonomi og ledelse, 2021(3), 107-114.  

Nygård, R. (2020): Trends in environmental CSR at the Oslo Seafood Index: A market value approach, Aquaculture Economics & Management, DOI: 10.1080/13657305.2019.1708996

Nygård, R. (2019). Digitalisering i norske banker: Lærdom for regnskapsbransjen. I Gårseth-Nesbakk, L., Baksaas, K.M., Gustavsen, T. (Red.), Trender og utfordringer i regnskap og revisjon (27-40). Bergen: Fagbokforlaget.

Opsahl, A., og Nygård, R. (2019). Digitaliseringsfokuset i revisjonsbransjen. I Gårseth-Nesbakk, L., Baksaas, K.M., Gustavsen, T. (Red.), Trender og utfordringer i regnskap og revisjon (41-56). Bergen: Fagbokforlaget.

Misund, B., & Nygård, R. (2018). Big Fish: Valuation of the World’s Largest Salmon Farming Companies. Marine Resource Economics, 33(3) ,245-261.

Conference presentations:

Nygård, Rune, Asche, Frank
The effects of regulation on Salmon Aquaculture stocks. Oral presentation. Aquaculture 2020, Honolulu; 2020-02-09 - 2020-02-12.

Nygård, Rune.
Trends in Environmental CSR Reporting in public Salmon Farming Companies: A market value approach. Oral presentation. Aquaculture 2019, New Orleans; 2019-03-07 - 2019-03-11

Misund, Bård; Nygård, Rune
Big Fish: Valuation of the world's largest salmon farming companies. Oral presentation. IIFET Seattle 2018; 2018-07-16 - 2018-07-22