capacc

Department of Accounting

Caroline Aggestam
Pontoppidan
Associate professor
,
PhD


Room: SOL/C4.21
Tel:
+4538152309
E-mail: cap.acc@cbs.dk
Presentation

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
www.cbs.dk/en/staff/capacc
Courses
  • Perspectives on Governing Sustainable Development (PPHDU1133U.LA_E22)/Ph.D. Course
  • HD-suppleringsfag (KAN-CCMAO1086U)/Graduate
  • Environmental Social and Governance (ESG): data, accounting and reporting (KAN-CCBLV1032U) / Graduate
  • Critical Cases in Environmental Social and Governance (ESG) and Sustainable Investment (KAN-CCBLV1031U) / Graduate


 

Supervision
  • 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
Selected publications
  • Sotirios Karatzimas; Jens Heiling; Caroline Aggestam Pontoppidan / Public Sector Accounting Education : A Structured Literature Review. I: Public Money and Management, 27.4.2022
  • Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Continuous Translation of the Idea of Integrated Reporting (IR) : The Travel of IR to a Public Sector Entity. I: Accounting Forum, 5.2.2022
  • Anne-Karen Hüske; Caroline Aggestam Pontoppidan / GEROCO : A Model for Integrating Sustainability in Management Education at HEIs. I: Leadership Strategies for Promoting Social Responsibility in Higher Education . red. /Enakshi Sengupta; Patrick Blessinger; Craig Mahoney. Bingley : Emerald Group Publishing 2020, s. 93-109 (Innovation in Higher Education Teaching and Learning, Vol. 24)
  • Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Challenges of Assurance on Non-financial Reporting. I: Accounting, Economics, and Law: A Convivium, Vol. 10, Nr. 2, 7.2020
  • Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt / The Rise of Integrated Reporting in the Public Sector : An Analysis of Transnational Governance Interactions. I: New Trends in Public Sector Reporting: Integrated Reporting and Beyond. . red. /Francesca Manes-Rossi; Rebecca Levy Orelli. Cham : Springer 2020, s. 15-34 (Public Sector Financial Management

 

Publications sorted by:
2023
Karin Alm; Caroline Aggestam Pontoppidan; Daniela Argento / Escaping the Dualism of Theory and Practice While Advancing Agenda 2030 : The Design and Execution of WIL in a Swedish Context.
Paper presented at World Symposium of Climate Change and Sustainable Development Centres, 2023
Paper
Caroline Aggestam Pontoppidan / IPSAS : History, Spread and Use.
In: European Public Sector Accounting. ed. /Peter C. Lorson; Susana Jorge; Ellen Haustein. Coimbra : Imprensa da Universidade de Coimbra 2023, p. 175-207
Book chapter > peer review
Caroline Aggestam Pontoppidan; Melanie L. Feldhues / Karriereaspirationer hos unge revisorer : Del 3: Hvor meget identificerer unge revisorer sig med branchen?.
In: Revision & Regnskabsvæsen, Vol. 92, No. 8, 11.2023, p. 28-33
Journal article > peer review
Caroline Aggestam Pontoppidan; Melanie L. Feldhues / Karriereaspirationer hos unge revisorer Del 1 : Hvad sætter unge revisorer pris på i deres arbejde i revisorbranchen?.
In: Revision & Regnskabsvæsen, Vol. 92, No. 6, 6.2023, p. 24-31
Journal article > peer review
Caroline Aggestam Pontoppidan; Melanie L. Feldhues / Karriereaspirationer hos unge revisorer Del 2 : Hvilken betydning har mentoring? .
In: Revision & Regnskabsvæsen, Vol. 92, No. 7, 7.2023, p. 28-35
Journal article > peer review
Caroline Aggestam Pontoppidan; Marco Bisogno; Josette Caruana; Giovanna Dabbicco / Safeguarding Our Roots : Natural Resources Accounting and Reporting.
Paper presented at EGPA PSG XII Public Sector Financial Management, 2023
Paper > peer review
Giovanna Dabbicco; Caroline Aggestam Pontoppidan; Marco Bisogno; Josette Caruana / Safeguarding our Roots : Natural Resources Accounting and Reporting.
Paper presented at Eleventh IAERE Annual Conference, 2023
Paper > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Continuous Translation of the Idea of Integrated Reporting (IR) : The Travel of IR to a Public Sector Entity.
In: Accounting Forum, Vol. 47, No. 3, 2023, p. 441-469
Journal article > peer review
David Schröder; Caroline Aggestam Pontoppidan / The Future of Accounting Education at Higher Education Institutions : Embedding Education on ESG Accounting and Disclosures.
Paper presented at American Accounting Association (AAA) Conference on Sustainability, ESG, and Accounting, 2023
Paper > peer review
Daniela Argento; Karin Alm; Caroline Aggestam Pontoppidan / Transformative Competencies for a Sustainable Future : Work Integrated Learning (WIL) at a Master’s Programme in Business Administration.
In: Högskolepedagogisk debatt, Vol. 2023, No. 2, 2023, p. 12-34
Journal article > peer review
More results... (total 83 results)
Research Projects
Outside activities

University of Kristianstad; Part-time teacher; 2019 – ongoing