Caroline Aggestam Pontoppidan

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

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