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


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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 / Accounting for the Planet?
In: Storytelling for Sustainability in Higher Education: An Educator's Handbook. . ed. /Petra Molthan-Hill; Heather Luna; Tony Wall; Helen Puntha; Denise Baden. Abingdon : Routledge 2020, p. 357-364
Book chapter > peer review
Caroline Aggestam Pontoppidan; Nicklas Kofoed Haarman / ESG i den eksterne rapportering : Et komplekst landskab af standarder og ratingbureauer.
In: Finans/Invest, No. 2, 4.2020, p. 14-19
Journal article > peer review
Anne-Karen Hueske; Caroline Aggestam Pontoppidan / GEROCO : A Model for Integrating Sustainability in Management Education at HEIs.
In: Leadership Strategies for Promoting Social Responsibility in Higher Education . ed. /Enakshi Sengupta; Patrick Blessinger; Craig Mahoney. Vol. 24, Storbritannien : Emerald Group Publishing 2020, p. 93-109 (Innovation in Higher Education Teaching and Learning, Vol. 24)
Book chapter > peer review
Caroline Aggestam Pontoppidan / Høring vedrørende EU-direktivet 2014/95 Ikke-Finansiel Rapportering
In: Revision & Regnskabsvæsen, Vol. 89, No. 5, 2020, p. 48-52
Journal article > peer review
Caroline Aggestam Pontoppidan; Nicklas Kofoed Haaman / Sustainable Development Goals (SDGs) i den eksterne rapportering – med fokus på danske banker
In: Revision & Regnskabsvæsen, Vol. 89, No. 1, 2020, p. 59-67
Journal article > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Challenges of Assurance on Non-financial Reporting
In: Accounting, Economics, and Law: A Convivium, 27.2.2020
Journal article > peer review
Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt / The Rise of Integrated Reporting in the Public Sector : An Analysis of Transnational Governance Interactions.
In: New Trends in Public Sector Reporting: Integrated Reporting and Beyond. . ed. /Francesca Manes-Rossi; Rebecca Levy Orelli. Cham : Springer 2020, p. 15-34 (Public Sector Financial Management)
Book chapter > peer review
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
More results... (total 56 results)
Research Projects
Outside activities

University of Kristianstad - PART TIME TEACHER