capacc
Department of Accounting
Caroline Aggestam
Pontoppidan
Associate professor
,
PhD
Room:
SOL/C4.21
Tel:
+4538152309
E-mail:
cap.acc@cbs.dk
245641
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:
2024
Karin Alm; Caroline Aggestam Pontoppidan; Daniela Argento / Bridging the Theory–practice Gap Through Work Integrated Learning- educating Students as Change Agents Advancing the SDGs : A Case Study of WIL in Higher Education at a Master’s Program in Sweden.
In: The Contribution of Universities Towards Education for Sustainable Development. ed. /Walter Leal Filho; Thais Dibbern; Salvador Ruiz de Maya; María-del-Carmen Alarcón-del-Amo; Longinos Marin Rives. Cham : Springer 2024, p. 579–593 (World Sustainability Series)
In: The Contribution of Universities Towards Education for Sustainable Development. ed. /Walter Leal Filho; Thais Dibbern; Salvador Ruiz de Maya; María-del-Carmen Alarcón-del-Amo; Longinos Marin Rives. Cham : Springer 2024, p. 579–593 (World Sustainability Series)
Book chapter > peer review
Chonlawan Thammaraksa; Caroline Herlev Gebara; Michael Zwicky Hauschild; Caroline Aggestam Pontoppidan; Alexis Laurent / Business Reporting of Sustainable Development Goals : Global Trends and Implications.
In: Business Strategy and the Environment, Vol. 33, No. 6, 9.2024, p. 5445-5462
In: Business Strategy and the Environment, Vol. 33, No. 6, 9.2024, p. 5445-5462
Journal article > peer review
Caroline Aggestam Pontoppidan; Marco Bisogno; Josette Caruana; Giovanna Dabbicco / Safeguarding Our Roots : Natural Resources Accounting and Reporting in the Public Sector.
In: Meditari Accountancy Research, Vol. 32, No. 7, 4.7.2024, p. 147-170
In: Meditari Accountancy Research, Vol. 32, No. 7, 4.7.2024, p. 147-170
Journal article > peer review
Caroline A. Pontoppidan / Teaching the Next Generation of Accountants : Integrating Financial, Environmental, Social and Governance Accounting and Reporting Practices.
In: Business Education in the 21st Century: Developing Discipline Competences and Transformation Capabilities. . ed. /Adam Lindgreen; Eleri Rosier; Antonia Erz; Ben Marder; Sylvia von Wallpach. Cheltenham : Edward Elgar Publishing 2024, p. 371–385
In: Business Education in the 21st Century: Developing Discipline Competences and Transformation Capabilities. . ed. /Adam Lindgreen; Eleri Rosier; Antonia Erz; Ben Marder; Sylvia von Wallpach. Cheltenham : Edward Elgar Publishing 2024, p. 371–385
Book chapter > peer review
Samuel Petros; Karin Alm; Christian Koch; Caroline Aggestam Pontoppidan / Unveiling the Educational Potential of Integrating i5 Impactful Learning to Work Integrated Learning Fostering Transformative and Sustainable Learning
Abstract from 3rd PRME Chapter Nordic Responsible Management Education Symposium, 2024
Abstract from 3rd PRME Chapter Nordic Responsible Management Education Symposium, 2024
Conference abstract for conference > peer review
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 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
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
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
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
In: Revision & Regnskabsvæsen, Vol. 92, No. 7, 7.2023, p. 28-35
Journal article > peer review
2023
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 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 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
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 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
In: Högskolepedagogisk debatt, Vol. 2023, No. 2, 2023, p. 12-34
Journal article > peer review
2022
Caroline Aggestam Pontoppidan; Annika Stenström / Corporate Sustainability Reporting Directive (CSRD) : Nye kompetencekrav for revisor.
In: Revision & Regnskabsvæsen, Vol. 91, No. 7, 7.2022, p. 56-65
In: Revision & Regnskabsvæsen, Vol. 91, No. 7, 7.2022, p. 56-65
Journal article > peer review
Jens Heiling; Susana Jorge; Sotirios Karatzimas; Caroline Aggestam Pontoppidan / Editorial
In: Public Money and Management, Vol. 42, No. 7, 2022, 3 p., p. 538-540
In: Public Money and Management, Vol. 42, No. 7, 2022, 3 p., p. 538-540
Editorial
Caroline Aggestam Pontoppidan; Jens Kjær Riemer; Lavinia-Cristina Iosif-Lazar / Green Themes in Higher Education : The EU, Denmark and CBS.
Frederiksberg : CBS PRME 2022, 18 p. (InFocus Report Series, No. 6)
Frederiksberg : CBS PRME 2022, 18 p. (InFocus Report Series, No. 6)
Report
Jens Kjær Riemer; Caroline Aggestam Pontoppidan; Lavinia-Cristina Iosif-Lazar / Green Themes in Higher Education : The EU, Denmark and CBS.
Paper presented at 9th Responsible Management Education Research Conference, 2022
Paper presented at 9th Responsible Management Education Research Conference, 2022
Paper > peer review
Remmer Sassen; Anne-Karen Hueske; Caroline Aggestam Pontoppidan / Guest Editorial
In: International Journal of Sustainability in Higher Education, Vol. 23, No. 2, 2022, 5 p., p. 213-217
In: International Journal of Sustainability in Higher Education, Vol. 23, No. 2, 2022, 5 p., p. 213-217
Editorial
2022
Susana Jorge; Giovanna Dabbicco; Caroline Aggestam Pontoppidan; Diana Vaz de Lima / New Development : The Development of Standardized Charts of Accounts in Public Sector Accounting.
In: Public Money and Management, Vol. 42, No. 7, 10.2022, p. 530-533
In: Public Money and Management, Vol. 42, No. 7, 10.2022, p. 530-533
Journal article > peer review
Guénola Abord-Hugon Nonet; Caroline Aggestam Pontoppidan; Caroline Dale Ditlev-Simonsen; Jan Hermes; Leena Lankoski; Sofia Lundberg; Sanchi Maheshwari; Maria Perrotta Berlin; Samuel Petros Sebhatu; Nikodemus Solitander; Mattias Sundemo / PRME Nordic Chapter
In: Responsible Management Education: The PRME Global Movement. . ed. /Mette Morsing. Abingdon : Routledge 2022, p. 182-197 (The Principles for Responsible Management Education Collection)
In: Responsible Management Education: The PRME Global Movement. . ed. /Mette Morsing. Abingdon : Routledge 2022, p. 182-197 (The Principles for Responsible Management Education Collection)
Book chapter > peer review
Sotirios Karatzimas; Jens Heiling; Caroline Aggestam Pontoppidan / Public Sector Accounting Education : A Structured Literature Review.
In: Public Money and Management, Vol. 42, No. 7, 10.2022, p. 543-550
In: Public Money and Management, Vol. 42, No. 7, 10.2022, p. 543-550
Review article > peer review
Anne-Karen Hueske; Caroline Aggestam Pontoppidan; Lavinia-Cristina Iosif-Lazar / Sustainable Development in Higher Education in Nordic Countries : Exploring E-learning Mechanisms and SDG Coverage in MOOCs.
In: International Journal of Sustainability in Higher Education, Vol. 23, No. 1, 2022, p. 196-211
In: International Journal of Sustainability in Higher Education, Vol. 23, No. 1, 2022, p. 196-211
Journal article > peer review
2021
Karin Alm; Maria Melén; Caroline Aggestam Pontoppidan / Advancing SDG Competencies in Higher Education : Exploring an Interdisciplinary Pedagogical Approach.
In: International Journal of Sustainability in Higher Education, Vol. 22, No. 6, 2021, p. 1450-1466
In: International Journal of Sustainability in Higher Education, Vol. 22, No. 6, 2021, p. 1450-1466
Journal article > peer review
Karin Alm; Caroline Aggestam Pontoppidan; Daniela Argento / Escaping the Dualism of Theory and Practice While Advancing Agenda 2030? The Design and eExecution of WIL
Paper presented at 2nd Annual Virtual Nordic Chapter PRME Symposium, 2021
Paper presented at 2nd Annual Virtual Nordic Chapter PRME Symposium, 2021
Paper
Martiina Miira Matharu Srkoc; Caroline Aggestam Pontoppidan; Petra Molthan-Hill; Phil Korbel / Exploring Carbon Education for All : The Carbon Literacy Project.
In: Handbook of Climate Change Mitigation and Adaptation. ed. /Maximilian Lackner; Baharak Sajjadi; Wei-Yin Chen. Cham : Springer 2021, p. 3459-3496
In: Handbook of Climate Change Mitigation and Adaptation. ed. /Maximilian Lackner; Baharak Sajjadi; Wei-Yin Chen. Cham : Springer 2021, p. 3459-3496
Book chapter > peer review
My Hanh Doan; Anne-Karen Hueske; Caroline Aggestam Pontoppidan; Remmer Sassen / From Sustainability Assessment to Sustainability Reporting in Higher Education Institutions : An Indicator-Based Framework.
Paper presented at Herbsttagung 2021 der Wissenschaftlichen Kommission
Nachhaltigkeitsmanagement des Verbands der Hochschullehrer für
Betriebswirtschaft e.V, 2021
Paper presented at Herbsttagung 2021 der Wissenschaftlichen Kommission
Nachhaltigkeitsmanagement des Verbands der Hochschullehrer für
Betriebswirtschaft e.V, 2021
Paper > peer review
Sotirios Karatzimas; Jens Heiling; Caroline Aggestam Pontoppidan / Public Sector Accounting Education : A Structured Literature Review .
Paper presented at EGPA 2021 Virtual Workshop, 2021
Paper presented at EGPA 2021 Virtual Workshop, 2021
Paper
2020
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
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
2020
Martiina Miira Matharu Srkoc; Caroline Aggestam Pontoppidan; Heather Louise Madsen; Malou Sophie Celander / Carbon Literacy at CBS PRME
Frederiksberg : CBS PRME 2020, 14 p. (InFocus Report Series, No. 4)
Frederiksberg : CBS PRME 2020, 14 p. (InFocus Report Series, No. 4)
Report
Anne-Karen Hueske; Caroline Aggestam Pontoppidan; Lavinia-Cristina Iosif-Lazar / E-Learning Mechanisms for Embedding Sustainable Development in Higher Education
Paper presented at 7th RME Research Conference 2020, 2020
Paper presented at 7th RME Research Conference 2020, 2020
Paper > peer review
Caroline Aggestam Pontoppidan; Lavinia-Cristina Iosif-Lazar; Anne-Karen Hueske / E-Learning Mechanisms for Embedding Sustainable Development in Higher Education
Paper presented at Annual Nordic Chapter PRME Symposium, 2020
Paper presented at Annual Nordic Chapter PRME Symposium, 2020
Paper > 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
In: Finans/Invest, No. 2, 4.2020, p. 14-19
Journal article > peer review
Anne-Karen Hüske; 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. Bingley : Emerald Group Publishing 2020, p. 93-109 (Innovation in Higher Education Teaching and Learning, Vol. 24)
In: Leadership Strategies for Promoting Social Responsibility in Higher Education . ed. /Enakshi Sengupta; Patrick Blessinger; Craig Mahoney. Bingley : 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
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
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, Vol. 10, No. 2, 7.2020
In: Accounting, Economics, and Law: A Convivium, Vol. 10, No. 2, 7.2020
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)
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
2019
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)
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
2019
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
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
In: Accounting in Europe, Vol. 16, No. 2, 8.2019, p. 219-235
Journal article > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / Sustainability Assurance
In: The 1st SUBREA Conference Report: A Focus on Challenges and Future Knowledge Needs. . ed. /Susanne Arvidsson. Lund : Lund University 2019, p. 31-45
In: The 1st SUBREA Conference Report: A Focus on Challenges and Future Knowledge Needs. . ed. /Susanne Arvidsson. Lund : Lund University 2019, p. 31-45
Report chapter
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)
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
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 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)
In: Journal of Public Budgeting, Accounting & Financial Management, Vol. 31, No. 2, 2019, p. 285-306
In: Journal of Public Budgeting, Accounting & Financial Management, Vol. 31, No. 2, 2019, p. 285-306
Journal article > peer review
Caroline Aggestam Pontoppidan; Anne-Karen Hueske / Towards A Framework for Impact Measurement of Sustainability in Management Education
Paper presented at The Academy of Management Annual Meeting 2019, 2019
Paper presented at The Academy of Management Annual Meeting 2019, 2019
Paper > 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, Vol. 39, No. 3, 4.2019, p. 175-185
In: Public Money and Management, Vol. 39, No. 3, 4.2019, p. 175-185
Journal article > 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
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.
2018, 6 p.
Question & Answer/hearing > peer review
2018
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.
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
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.
2018, 5 p.
Question & Answer/hearing > 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
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 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
In: Revision & Regnskabsvæsen, Vol. 86, No. 8, 2017, p. 40-49
Journal article > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / International Audit and Assurance Requirements and Good Practices on Their Implementation : Regional Case Study Of The European Union Focusing on Ireland, Portugal and Sweden.
In: International Accounting and Reporting Issues: 2016 Review. New York : United Nations Conference on Trade and Development 2017, p. 33-46
In: International Accounting and Reporting Issues: 2016 Review. New York : United Nations Conference on Trade and Development 2017, p. 33-46
Report chapter > peer review
Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt / Rapport fra to konferencer om Integrated Reporting og Integrated Thinking
In: Revision & Regnskabsvæsen, Vol. 85, No. 2, 2017, p. 15-19
In: Revision & Regnskabsvæsen, Vol. 85, No. 2, 2017, p. 15-19
Journal article
2016
Caroline Aggestam Pontoppidan; Solomon George Zori / Comments on the Consultation Paper: "Meeting Future Expectations of Professional Competence: A Consultation on the IAESBs future Strategy and Priorities"
2016, 3 p.
2016, 3 p.
Question & Answer/hearing
Caroline Aggestam Pontoppidan; Isabelle Andernack / Interpretation and Application of IPSAS
Hoboken : Wiley 2016, 464 p. (Wiley Regulatory Reporting)
Hoboken : Wiley 2016, 464 p. (Wiley Regulatory Reporting)
Book > peer review
2016
Caroline Aggestam Pontoppidan; Isabel Brusca Alijarde / The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States : Strategies and Perspectives.
In: Public Money and Management, Vol. 36, No. 3, 2016, p. 181-188
In: Public Money and Management, Vol. 36, No. 3, 2016, p. 181-188
Journal article > peer review
Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt / Translations Within Networks of Practice : A Case-Study of the Pursuit of Integrated Reporting in a Public Sector Entity.
Paper presented at Integrated Thinking and Reporting in Practice, 2016
Paper presented at Integrated Thinking and Reporting in Practice, 2016
Paper
2015
Danny Chow; Ronald Day; Rachel Baskerville; Raili Pollanen; Caroline Aggestam Pontoppidan / Consolidated Government Accounts : How Are They Used?.
London : ACCA (The Association of Chartered Certified Accountants) 2015, 28 p.
London : ACCA (The Association of Chartered Certified Accountants) 2015, 28 p.
Report > peer review
Isabelle Andernack; Caroline Aggestam Pontoppidan / Développement des IPSAS/EPSAS : Les Futures Normes Comptables Européennes.
Abstract from Douzieme journee de collaboration scientifique entre les ecoles doctorales en gestion, 2015
Abstract from Douzieme journee de collaboration scientifique entre les ecoles doctorales en gestion, 2015
Conference abstract for conference
Caroline Aggestam Pontoppidan / Public Sector Accounting and Auditing in Denmark
In: Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization. . ed. /Isabel Brusca; Eugenio Caperchione; Sandra Cohen; Francesca Manes Rossi. Houndsmills : Palgrave Macmillan 2015, p. 42-49
In: Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization. . ed. /Isabel Brusca; Eugenio Caperchione; Sandra Cohen; Francesca Manes Rossi. Houndsmills : Palgrave Macmillan 2015, p. 42-49
Book chapter > peer review
Caroline Aggestam Pontoppidan; Danny Chow / The Construction of Faith in Accounting : The United Nation’s Decision to Adopt IPSAS.
Paper presented at New Public Sector Seminar, 2015
Paper presented at New Public Sector Seminar, 2015
Paper > peer review
Caroline Aggestam Pontoppidan; Isabelle Andernack / Valuing Internally Developed Non-Cash Generating Intangible Assets in The Public Sector
Paper presented at 11th Interdisciplinary Workshop on Intangibles, Intellectual Capital and Extra-Financial Information, 2015
Paper presented at 11th Interdisciplinary Workshop on Intangibles, Intellectual Capital and Extra-Financial Information, 2015
Paper
Caroline Aggestam Pontoppidan; Christopher Ridley / Whole of Government Accounts : Who is Using Them?.
Paper presented at 15th Annual OECD Public Sector Accruals Symposium, 2015
Paper presented at 15th Annual OECD Public Sector Accruals Symposium, 2015
Paper
2014
Caroline Aggestam Pontoppidan; Isabel Brusca Alijarde; Danny Chow / Constructing a European Governance Space : The Case of Harmonized Public Sector Accounting Standards for European Union Member States.
Paper presented at EGPA XII PSG Workshop, 2014
Paper presented at EGPA XII PSG Workshop, 2014
Paper > peer review
Isabelle Andernack; Caroline Aggestam Pontoppidan / Normes comptables européennes du secteur public (EPSAS) : Événements, discussions et résultats récents.
In: Analyse Financiere, No. 52, 2014, p. 4-5
In: Analyse Financiere, No. 52, 2014, p. 4-5
Journal article
2014
Caroline Aggestam Pontoppidan / Nästa steg i utvecklingen av EPSAS
In: Balans, No. 2, 2014, p. 1-5
In: Balans, No. 2, 2014, p. 1-5
Journal article
Caroline Aggestam Pontoppidan; Danny Chow / The Construction of Faith in Accounting : The United Nation’s Decision to Adopt IPSAS.
Paper presented at 2014 Critical Perspectives on Accounting Conference, 2014
Paper presented at 2014 Critical Perspectives on Accounting Conference, 2014
Paper > peer review
Caroline Aggestam Pontoppidan; Danny Chow; Ronald Day; Raili Pollanen / Whole of Government Accounts : A Comparative Study of Developments in the UK, Australia, New Zealand, Canada and Sweden.
Paper presented at CIGAR Workshop 2014, 2014
Paper presented at CIGAR Workshop 2014, 2014
Paper > peer review
Caroline Aggestam Pontoppidan; Danny Chow; Ronald Day; Raili Pollanen / Whole of Government Accounts : Who is Using Them?.
London : ACCA (The Association of Chartered Certified Accountants) 2014, 32 p.
London : ACCA (The Association of Chartered Certified Accountants) 2014, 32 p.
Report > peer review
2013
Caroline Aggestam Pontoppidan / EU:s beslutsfattare redo för European Public Sector Standards (EPSAS)
In: Balans, Vol. 2013, No. 8, 2013, p. 1-3
In: Balans, Vol. 2013, No. 8, 2013, p. 1-3
Journal article
Caroline Aggestam Pontoppidan / Human Capacity Development in Accounting and Corporate Reporting : Case Study of Denmark.
In: International Accounting and Reporting Issues: 2013 Review. New York : United Nations Conference on Trade and Development 2013, p. 63-111
In: International Accounting and Reporting Issues: 2013 Review. New York : United Nations Conference on Trade and Development 2013, p. 63-111
Report chapter > peer review
Caroline Aggestam Pontoppidan / The European Union Is Moving towards Implementing European Public Sector Accounting Standards (EPSAS)
In: The Journal of Government Financial Management, No. Fall 2013, 2013, p. 50-53
In: The Journal of Government Financial Management, No. Fall 2013, 2013, p. 50-53
Journal article > peer review
Caroline Aggestam Pontoppidan; Isabel Brusca Alijarde; Danny Chow / The Harmonization of Public Sector Accounting in European Union : EPSAS versus IPSAS.
Paper presented at EGPA Annual Conference 2013, 2013
Paper presented at EGPA Annual Conference 2013, 2013
Paper > peer review
2011
David Tyrrall; Caroline Aggestam Pontoppidan / International Financial Reporting Standards : Expanding Standards, Expanding Geographically, Expanding Literature.
In: Accounting Education, Vol. 20, No. 4, 2011, p. 441-456
In: Accounting Education, Vol. 20, No. 4, 2011, p. 441-456
Journal article > peer review
Caroline Aggestam Pontoppidan / Selecting International Standards for Accrual-Based Accounting in the Public Sector : IPSAS or IFRS?.
In: The Journal of Government Financial Management, Vol. 60, No. 3, 2011, p. 28-32
In: The Journal of Government Financial Management, Vol. 60, No. 3, 2011, p. 28-32
Journal article > peer review
2010
Caroline Aggestam Pontoppidan / A Project Management Perspective on the Adoption of Accrual Based IPSAS
In: International Journal on Governmental Financial Management, Vol. 10, No. 2, 2010, p. 49-66
In: International Journal on Governmental Financial Management, Vol. 10, No. 2, 2010, p. 49-66
Journal article > peer review
Caroline Aggestam Pontoppidan / Choosing Standards for Accrual-based Accounting in the Public Sector : Nationally Developed Standards, IPSAS or IFRS?.
In: The Chartered Accountant: Journal of the Institute of Chartered Accountants of Sri Lanka, 2010, p. 26-28
In: The Chartered Accountant: Journal of the Institute of Chartered Accountants of Sri Lanka, 2010, p. 26-28
Journal article > peer review
2009
Caroline Aggestam Pontoppidan / Accounting Education, Training and Qualifications in Selected Countries in West Africa
In: ABWA Journal, Vol. 1, No. 6, 2009, p. 6-17
In: ABWA Journal, Vol. 1, No. 6, 2009, p. 6-17
Journal article
Caroline Aggestam Pontoppidan / The United Nations Intergovernmental Standards of Accounting and Reporting : 25 years of work on promoting international transparency in corporate reporting.
In: The Chartered Accountant: Journal of the Institute of Chartered Accountants of Sri Lanka, Vol. 43, No. 1, 2009, p. 22-23
In: The Chartered Accountant: Journal of the Institute of Chartered Accountants of Sri Lanka, Vol. 43, No. 1, 2009, p. 22-23
Journal article
2008
Caroline Aggestam Pontoppidan / A Global Forum for Accountancy Debates
In: Accounting in Europe, Vol. 5, No. 1, 2008, p. 15-26
In: Accounting in Europe, Vol. 5, No. 1, 2008, p. 15-26
Journal article > peer review
2005
Caroline Aggestam Pontoppidan / From an Idea to a Standard : The UN and the Global Governance of Accountants' Competence.
Frederiksberg : Samfundslitteratur 2005, 308 p. (Ph.D.serie, No. 8, Vol. 2005)
Frederiksberg : Samfundslitteratur 2005, 308 p. (Ph.D.serie, No. 8, Vol. 2005)
PhD thesis
Caroline Aggestam Pontoppidan / Är vi på väg att få en internationell revisor?
In: Balans, Vol. 31, No. 1, 2005, p. 40-44
In: Balans, Vol. 31, No. 1, 2005, p. 40-44
Journal article > peer review
2003
Anne Loft; Caroline Aggestam Pontoppidan / Governing Accounting Beyond the State(?) : The WTO and the Construction of a "World without Walls" for Accounting Services.
Paper presented at The Interdisciplinary Perspectives on Accounting Conference, July 2003, 2003
Paper presented at The Interdisciplinary Perspectives on Accounting Conference, July 2003, 2003
Paper
More results... (total 88 results)
2022
Lavinia-Cristina Iosif-Lazar; Jens Kjær Riemer; Caroline Aggestam Pontoppidan / How Do We Find the Green Elephant in the Classroom?
Frederiksberg : The Business of Society 19.4.2022
Frederiksberg : The Business of Society 19.4.2022
Net publication - Internet publication
2016
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / Viktiga frågor för framtidens rapportering
17.12.2016 (Balans)
17.12.2016 (Balans)
Net publication - Internet publication
2015
Caroline Aggestam Pontoppidan / EU er på vej mod at udvikle og implementere europæiske regnskabsstandarder indenfor den offentlige sektor
In: NKRF Kommunerevisoren, No. 2, 2015, p. 4-8
In: NKRF Kommunerevisoren, No. 2, 2015, p. 4-8
Journal article
Caroline Aggestam Pontoppidan / Oversight Institutions Within the United Nations
In: Info, Vol. 20, No. 59, 2015, p. 21-25
In: Info, Vol. 20, No. 59, 2015, p. 21-25
Journal article
2014
Caroline Aggestam Pontoppidan / EPSAS Debates Continue at FEE Roundtable
In: WILEY Insight- IFRS, 7.4.2014
In: WILEY Insight- IFRS, 7.4.2014
Journal article
Caroline Aggestam Pontoppidan / IPSAS vs IFRS : Why Specific Public Sector Accounting Standards are Necessary.
In: WILEY Insight- IFRS, 10.3.2014
In: WILEY Insight- IFRS, 10.3.2014
Journal article
Caroline Aggestam Pontoppidan / IPSASB Governance : IFRS Monitoring or a Band New Model?.
In: WILEY Insight- IFRS, 23.6.2014
In: WILEY Insight- IFRS, 23.6.2014
Journal article
Caroline Aggestam Pontoppidan / International Perspectives : Global Developments in Public Sector Accounting.
In: Topics e-newsletter, No. 19, 19.5.2014
In: Topics e-newsletter, No. 19, 19.5.2014
Journal article
Caroline Aggestam Pontoppidan / OECD Publishes all Responses to IPSASB Governance Review
In: WILEY Insight- IFRS, 10.5.2014
In: WILEY Insight- IFRS, 10.5.2014
Journal article
2013
Caroline Aggestam Pontoppidan / Den Europæiske union er på vej mod at udvikle og implementere europæiske regnskabsstandarder indenfor den offentlige sektor (EPSAS)
In: Revision & Regnskabsvaesen, Vol. 82, No. 9, 2013, p. 85-88
In: Revision & Regnskabsvaesen, Vol. 82, No. 9, 2013, p. 85-88
Journal article
2012
Caroline Aggestam Pontoppidan / The 12th Annual OECD Public Sector Accruals Symposium
In: The Journal of Government Financial Management, Vol. 61, No. 2, 2012, p. 52-53
In: The Journal of Government Financial Management, Vol. 61, No. 2, 2012, p. 52-53
Journal article
2011
Caroline Aggestam Pontoppidan / På väg mot en ny intäktsredovisning
In: Balans, Vol. 2011, No. 5, 2011, p. 32-33
In: Balans, Vol. 2011, No. 5, 2011, p. 32-33
Journal article
Caroline Aggestam Pontoppidan / UN debates the financial crisis
In: World Accounting Report, Vol. 12, No. 7, 2011, p. 11-13
In: World Accounting Report, Vol. 12, No. 7, 2011, p. 11-13
Journal article
2010
Caroline Aggestam Pontoppidan / IFRS för SME - hur, när, varför?
In: Balans Magazine, No. 4, 2010, p. 41-42
In: Balans Magazine, No. 4, 2010, p. 41-42
Journal article
Caroline Aggestam Pontoppidan / Towards a New Revenue Recognition Standard
In: World Accounting Report, Vol. 13, No. 9, 11.2010, p. 14-15
In: World Accounting Report, Vol. 13, No. 9, 11.2010, p. 14-15
Journal article
Caroline Aggestam Pontoppidan / UN Conference on International Accounting
In: World Accounting Report, Vol. 13, No. 9, 2010, p. s. 12
In: World Accounting Report, Vol. 13, No. 9, 2010, p. s. 12
Journal article
2009
Caroline Aggestam Pontoppidan / 25 years' work on international reporting
In: World Accounting Report, Vol. 12, No. 2, 2009, p. 9-10
In: World Accounting Report, Vol. 12, No. 2, 2009, p. 9-10
Journal article
Caroline Aggestam Pontoppidan / The United Nations 26th Annual Session
In: World Accounting Report, No. 12.9, 2009, p. 10-11
In: World Accounting Report, No. 12.9, 2009, p. 10-11
Journal article
2008
Caroline Aggestam Pontoppidan / A global forum for accountancy debates
In: World Accounting Report, Vol. 10, No. 10, 2008, p. 12-13
In: World Accounting Report, Vol. 10, No. 10, 2008, p. 12-13
Contribution to newspaper - Newspaper article
2007
Caroline Aggestam Pontoppidan / När revisionsplikten avskaffades i Danmark : Majoriteten av de danska småföretagen väljer fortfarande revision.
In: Balans, No. 2, 2007, p. 31-35
In: Balans, No. 2, 2007, p. 31-35
Journal article
More results... (total 20 results)
2023
World Investment Forum: ACCA identifies critical areas for enhancing public investment in climate change solutions
19/10/2023 // Zawya.com // Press Release
Årets Bedste Årsrapporter: Novo Nordisk hædret med Særprisen 2023
02/06/2023 // Ritzaus Bureau
2022
Selskaber efterspørger bæredygtighedseksperter som aldrig før
13/12/2022 // Børsen // Mette Dahlgaard og Louise Vogdrup-Schmidt
Eksplosion i jobopslag: Selskaber efterspørger bæredygtighedseksperter som aldrig før
12/12/2022 // Børsen // Mette Dahlgaard og Louise Vogdrup-Schmidt
2021
How much CO2 do you save by swapping your bottled shampoo for a bar of soap? Green Week workshop teaches you to calculate the difference
10/03/2021 // Cbswire.dk // Anne M. Lykkegaard
2020
Nye investeringsfonde til den gode samvittighed vælter frem
01/06/2020 // Jyllands-Posten // Lene Andersen
Bæredygtige fonde skyder frem i Europa
01/06/2020 // Finans.dk (resume)
New report: Master's students have more access to study sustainability than bachelor's students at CBS
26/02/2020 // Cbswire.dk // Anne M. Lykkegaard
2019
RD: A snapshot of what the students can expect to meet in their future working life
03/09/2019 // Cbswire.dk // Anne M. Lykkegaard
Danske Bank-boss vil tale om tillid med CBS-studerende
25/01/2019 // Finanswatch.dk // Frederik Jensen
2019
Fire away: Ask Danske Bank's interim CEO all your critical questions at CBS
22/01/2019 // Cbswire.dk // Anne M. Lykkegaard
2018
Can We Measure Responsibility?
11/12/2018 // Cbswire.dk
2016
Efter 20 år med IPSAS: "Det är dags att börja undervisa i frågan"
05/02/2016 // Balans, 2016, no. 2, pp. 14-15 // Rakel Lennartsson
Det är dags att undervisa i frågan
01/02/2016 // Balans, 2016, nr. 2, pp. 14-15 // Rakel Lennartsson
2014
Eksperter: GGGI-rapport er ikke tilbundsgående
19/02/2014 // Information // Lasse Skou Andersen og Sebastian Abrahamsen
Eksperter: Ikke sikkert at alle GGGI-problemer er opdaget
19/02/2014 // DR.dk
Ny GGGI-undersøgelse har måske ikke fået alt med
19/02/2014 // DR P1 Radioavisen kl. 7.00
More results... (total 17 results)
Research Projects
Outside activities
University of Kristianstad; Part-time teacher; 2019 – ongoing