Institut for Regnskab

Caroline Aggestam

Kontor: 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.

Primære forskningsområder
  • 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 til denne hjemmeside

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)

  • Accounting, financial reporting, integrated reporting and SDGs in developing economies

  • 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

Publikationer sorteret efter:
Caroline Aggestam Pontoppidan; Nicklas Kofoed Haarman / ESG i den eksterne rapportering : Et komplekst landskab af standarder og ratingbureauer.
I: Finans/Invest, Nr. 2, 2020, s. 14-19
Tidsskriftartikel > peer review
Caroline Aggestam Pontoppidan; Nicklas Kofoed Haaman / Sustainable Development Goals (SDGs) i den eksterne rapportering – med fokus på Danske banker
I: Revision & Regnskabsvæsen, Vol. 89, Nr. 1, 2020, s. 59-67
Tidsskriftartikel > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Challenges of Assurance on Non-financial Reporting
I: Accounting, Economics, and Law: A Convivium, 27.2.2020
Tidsskriftartikel > peer review
Caroline Aggestam Pontoppidan / Chapter II. Review of the Practical Implementation of International Public Sector Accounting Standards
I: International Accounting and Reporting Issues: 2018 Review. New York : United Nations Conference on Trade and Development 2019, s. 27-52 (UNCTAD/DIAE/ED/2018/3, Nr. 3, Vol. 2018)
Bidrag til rapport > peer review
Caroline Aggestam Pontoppidan / Nu taler virksomheder om Sustainable Development Goals (SDGs) : Hvad er de næste skridt?.
I: Revision & Regnskabsvæsen, Vol. 88, Nr. 7, 7.2019, s. 16-23
Tidsskriftartikel > 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.
I: Accounting in Europe, Vol. 16, Nr. 2, 8.2019, s. 219-235
Tidsskriftartikel > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / Sustainability Assurance
I: The 1st SUBREA Conference Report: A Focus on Challenges and Future Knowledge Needs. . red. /Susanne Arvidsson. Lund : Lund University 2019, s. 31-45
Bidrag til rapport
Caroline Aggestam Pontoppidan / The Research-practice Gap in Public Sector Accounting in Denmark
I: The Research-Practice Gap on Accounting in the Public Services: An International Analysis. . red. /Laurence Ferry; Iris Saliterer; Ileana Steccolini; Basil Tucker. Cham : Palgrave Macmillan 2019, s. 48-50 (Public Sector Financial Management, Nr. 1)
Bidrag til bog/antologi > 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)
I: Journal of Public Budgeting, Accounting & Financial Management, Vol. 31, Nr. 2, 2019, s. 285-306
Tidsskriftartikel > peer review
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University of Kristianstad - PART TIME TEACHER