Department of Accounting

Caroline Aggestam
Associate professor

Room: SOL/C4.21

Caroline Aggestam Pontoppidan has a PhD in accounting from CBS (2005) and before joining CBS she worked with UNICEF from 1997 and 2001. She is a certified (Prince2) project manager with over 8 years work experience with various bodies of the United Nations. She has worked on projects in numerous developing economies. Caroline Aggestam’s research interests mainly include the institutional interplay and the governance of global public sector accountancy practice. Her current work is focused on the interlinkages between SDGs and integrated reporting in the private and public sector.  She has established a project (PREMSED),
that is designed to connect selected SDGs and economic sustainability, through the establishment of a framework that ties together, the SDGs, indicators/measurements (input) and integrated reporting by enterprises (output) in, in particular developing economies.  She also works also extensively on studying the accounting practices of public sector institutions. A second research theme of Caroline if that of the global governance of professional accountants competence.

Primary research areas
  • Sustainable Development Goals (SDGs), the development of integrated reporting and thinking, establishing measurability
  • Global governance of public sector financial reporting; International Public Sector Accounting Standards (IPSAS) and European Public Sector Accounting Standards (EPSAS)
  • Financial accounting and governance in the United Nations, European Union and other international institutions
  • International institutional logics and public sector accounting financial accounting


Link to this homepage

Course responsible for following Bachelor level courses:

Financial Accounting at the Bachelor in Service Management programme

Financial Accounting at the bachelor in international business programme

Financial Accounting at the bachelor of Communication programme

Course responsible for following master level courses:

HD-Suppleringsfag, Master of Auditing (CMA)

  • International Public sector accounting (Financial accounting and governance in the United Nations, European Union and other international institutions)
  • International institutional interplay and financial accounting
  • Global regulation of Audit and accounting education
  • Accounting, financial reporting, integrated reporting and SDGs in developing economies
Publications sorted by:
Caroline Aggestam Pontoppidan / Chapter II. Review of the Practical Implementation of International Public Sector Accounting Standards
In: International Accounting and Reporting Issues: 2018 Review. New York : United Nations Conference on Trade and Development 2019, p. 27-52 (UNCTAD/DIAE/ED/2018/3, No. 3, Vol. 2018)
Report chapter > peer review
Caroline Aggestam Pontoppidan / Nu taler virksomheder om Sustainable Development Goals (SDGs) : Hvad er de næste skridt?.
In: Revision & Regnskabsvæsen, Vol. 88, No. 7, 7.2019, p. 16-23
Journal article > peer review
Marco Bisogno; Caroline Aggestam Pontoppidan; Ron Hodges; Francesca Manes Rossi / Setting International Public-Sector Accounting Standards : Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions.
In: Accounting in Europe, Vol. 16, No. 2, 8.2019, p. 219-235
Journal article > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / Sustainability Assurance
In: The 1st SUBREA Conference Report: A Focus on Challenges and Future Knowledge Needs. . ed. /Susanne Arvidsson. Lund : Lund University 2019, p. 31-45
Report chapter
Caroline Aggestam Pontoppidan / The Research-practice Gap in Public Sector Accounting in Denmark
In: The Research-Practice Gap on Accounting in the Public Services: An International Analysis. . ed. /Laurence Ferry; Iris Saliterer; Ileana Steccolini; Basil Tucker. Cham : Palgrave Macmillan 2019, p. 48-50 (Public Sector Financial Management, No. 1)
Book chapter > peer review
Susana Jorge; Diana Vaz de Lima; Caroline Aggestam Pontoppidan; Giovanna Dabbicco / The Role of Charts of Account in Public Sector Accounting
Paper presented at II Congresso Internacional de Contabilidade Pública, 2019
Paper > peer review
Danny Chow; Caroline Aggestam Pontoppidan / The United Nations' (UN) Decision to Adopt International Public Sector Accounting Standards (IPSAS)
In: Journal of Public Budgeting, Accounting & Financial Management, Vol. 31, No. 2, 2019, p. 285-306
Journal article > peer review
Caroline Aggestam Pontoppidan; Anne-Karen Hueske / Towards A Framework for Impact Measurement of Sustainability in Management Education
Paper presented at The Academy of Management Annual Meeting 2019, 2019
Paper > peer review
Danny S. L. Chow; Raili Pollanen; Rachel Baskerville; Caroline Aggestam Pontoppidan; Ronald Day / Usefulness of Consolidated Government Accounts : A Comparative Study.
In: Public Money and Management, Vol. 39, No. 3, 4.2019, p. 175-185
Journal article > peer review
Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt; Susanne Arvidsson / Assurance af CSR og Integreret Rapportering (<IR>) : Fremtidens Udfordringer og informationsbehov.
In: Revision & Regnskabsvæsen, Vol. 87, No. 4, 2018, p. 29-34
Journal article > peer review
More results... (total 49 results)
Research Projects
Outside activities

University of Kristianstad - PART TIME TEACHER