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

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)

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
Publications sorted by:
2019
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
2018
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
Caroline Aggestam Pontoppidan; Eugenio Anessi Pessina; Yuri Biondi; Marco Bisogno; Isabel Brusca Alijarde; Eugenio Caperchione; Josette Caruana; Johan Christiaens; Sandra Cohen; Giovanna Dabbicco; Ron Hodges; Susana Jorge; Francesca Manes Rossi; Peter Lorson; Christoph Reichard; Mariafrancesca Sicilia; Ileana Steccolini / Comments and Suggestions on the IPSASB Consultation for its Proposed Strategy and Work Plan 2019-2023 : Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII.
2018, 6 p.
Question & Answer/hearing > peer review
Caroline Aggestam Pontoppidan; Eugenio Anessi Pessina; Yuri Biondi; Marco Bisogno; Isabel Brusca Alijarde; Eugenio Caperchione; Josette Caruana; Johan Christiaens; Sandra Cohen; Giovanna Dabbicco; Ron Hodges; Susana Jorge; Francesca Manes Rossi; Christoph Reichard; Mariafrancesca Sicilia; Ileana Steccolini / Comments and suggestions IPSAS Consultation Paper for Accounting for Revenue and Non-exchange Expenses
2018, 11 p.
Question & Answer/hearing > peer review
Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt / Implementering af Integreret Rapportering (<IR>) i praksis : Et casestudie af Bristol City Council.
In: Revision & Regnskabsvæsen, Vol. 87, No. 10, 2018, p. 18-26
Journal article > peer review
Caroline Aggestam Pontoppidan; Eugenio Anessi Pessina; Yuri Biondi; Marco Bisogno; Isabel Brusca Alijarde; Eugenio Caperchione; Josette Caruana; Johan Christiaens; Sandra Cohen; Giovanna Dabbicco; Ron Hodges; Susana Jorge; Francesca Manes Rossi; Christoph Reichard; Mariafrancesca Sicilia; Ileana Steccolini / Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS : Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII.
2018, 5 p.
Question & Answer/hearing > 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, 12.10.2018
Journal article > peer review
2017
Caroline Aggestam Pontoppidan; Eugenio Anessi Pessina; Yuri Biondi; Marco Bisogno; Isabel Brusca Alijarde; Eugenio Caperchione; Josette Caruana; Johan Christiaens; Sandra Cohen; Giovanna Dabbicco; Ron Hodges; Susana Jorge; Francesca Manes Rossi; Mariafrancesca Sicilia; Ileana Steccolini / Comments and Suggestions IPSAS Consultation Paper Financial Reporting for Heritage in the Public Sector : Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII 25th September 2017.
2017
Memorandum
Matthias Haraldsson; Caroline Aggestam Pontoppidan / Fair Value Versus Housing : Un-intended Consequences of Accounting for Property in Swedish Municipalities.
Paper presented at The 21st Annual Conference of International Research Society for Public Management. IRSPM 2017, 2017
Paper > peer review
Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt / Integreret rapportering i praksis : Indsigt fra nye forskningsrapporter.
In: Revision & Regnskabsvæsen, Vol. 86, No. 8, 2017, p. 40-49
Journal article > peer review
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