Education
Virkkunen obtained his Doctor of Philosophy at the Helsinki School of Economics with the thesis, entitled "Teollisuuden laskentatoimi" (Industrial accountancy).
Professor of Accounting organizational theorist
Virkkunen obtained his Doctor of Philosophy at the Helsinki School of Economics with the thesis, entitled "Teollisuuden laskentatoimi" (Industrial accountancy).
He was Professor of Accounting at the Helsinki School of Economics from 1955 to 1963 beside Martti Saario, and its Dean from 1961 to 1963. Virkkunen is also known for co-founding the is a Finnish company supplying furniture and interior solutions Martela with Matti South. Martela and others Virkkunen"s main work Laskentatoimijohdon apuna (Accounting as a Tool of Management) from 1954 was translated into German in 1956.
In the work he expressed the view that "accounting is a management tool without any right to an existence of its own." Accounting needed to supply the input for management functions as planning and control.