Department of Accounting

mkacc

Department of Accounting

Mia
Kaspersen
Associate professor


Room: SOL/D4.09
Tel:
+4538152341
E-mail: mk.acc@cbs.dk
Presentation

Mia Kaspersen has a PhD in accounting from CBS (2013). MK's main research interests include non-financial disclosures. In particular, MK has an interest in the systems, processes and structures underpinning non-financial disclosures.

Current and recent research projects address:
1) How and why systems and processes for non-financial data preparation support external non-financial reporting
2) Company members’ views of and approaches to non-financial reporting and stakeholder engagement in the reporting processes
3) The role of boundary setting in non-financial reporting.

Primary research areas
  • Sustainability/CSR reporting
  • Reporting on greenhouse gas emissions
  • Internal systems and processes underpinning external sustainability/CSR reporting
Link to this homepage
www.cbs.dk/en/staff/mkacc
Courses
  • Financial accounting, BSc in Business Administration and Psychology
  • Financial accounting, BSc in Business Administration and Philosophy
  • Financial accounting, BSc in Business Administration and Law
  • Financial accounting, BSc in Business Administration and European Business
  • Financial accounting, BSc in Business Administration and Math
  • Financial accounting, BSc in Business Administration and Project Management
Supervision

Supervision of master theses in non-financial accounting (CSR, sustainability)

Selected publications
  • Kaspersen, M. & Johansen, T.R. (2016): Changing social and environmental reporting systems, Journal of Business Ethics, vol. 135 (4), p. 731–749.
  • Johansen, T.R. & Kaspersen, M. (forthcoming, 2022): Rapportering om CO2 udledning i større danske virksomheder, Revision & Regnskabsvæsen, vol. August, p. 30-43.
  • Kaspersen, M. & Johansen, T.R. (forthcoming, 2022): Stakeholder engagement and materiality assessment in sustainability reporting in Measuring Sustainability and CSR: From reporting to decision-making, edited by Kacanski, S., Dreyer, J.K. & Sund, K.J., Springer.
Publications sorted by:
2023
Mia Kaspersen; Thomas Riise Johansen / Stakeholder Engagement and Materiality Assessments in Sustainability Reporting
In: Measuring Sustainability and CSR: From Reporting to Decision-making. . ed. /Slobodan Kacanski; Johannes Kabderian Dreyer; Kristian J. Sund. Cham : Springer 2023, p. 73-83 (Ethical Economy, No. 64)
Book chapter > peer review
2022
Thomas Riise Johansen; Mia Kaspersen / Rapportering af udledning af drivhusgasser i værdikæden (scope 3)
In: Revision & Regnskabsvæsen, Vol. 2022, No. 8, 2022, p. 34-47
Journal article > peer review
2016
Mia Kaspersen; Thomas Riise Johansen / Changing Social and Environmental Reporting Systems
In: Journal of Business Ethics, Vol. 135, No. 4, 2016, p. 731-749
Journal article > peer review
2013
Mia Kaspersen / The Construction of Social and Environmental Reporting
Frederiksberg : Copenhagen Business School [Phd] 2013, 250 p. (PhD series, No. 11.2013)
PhD thesis
Research Projects
Outside activities

Nothing to declare.