Department of Accounting

  • Denmark

Research Output 1998 2019

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Book chapter
2019

The Research-practice Gap in Public Sector Accounting in Denmark

Pontoppidan, C. A. 2019 The Research-Practice Gap on Accounting in the Public Services: An International Analysis. Ferry, L., Saliterer, I., Steccolini, I. & Tucker, B. (eds.). Cham: Palgrave Macmillan, p. 48-50 (Public Sector Financial Management; No. 1).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

2018

A New Organisation of Public Administration: From Internal to External Control

Reichborn-Kjennerud, K., Carrington, T., Klarskov Jeppesen, K. & Taro, K. 2018 Bureaucracy and Society in Transition. Byrkjeflot, H. & Engelstad, F. (eds.). Bingley: Emerald Group Publishing, p. 225-243 (Comparative Social Research, Vol. 33).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Board-Level Employee Representation in Germany: Framework, Power and Priorities of Board-Level Employee Representatives

Hennig, J. C., Rapp, M. S. & Wolff, M. 2018 European Board-Level Employee Representation: National Variations in Influence and Power. Waddington, J. (ed.). Alphen aan den Rijn: Wolters Kluwer , p. 73-102

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Convertible Bonds and the Best Price Rule: The Celesio Case

Grant, J., Kirchmaier, T. & Nigro, C. A. 2018 European Takeovers: The Art of Acquisition. Grant, J. (ed.). 2. ed. London: Globe Law and Business, p. 39-52

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Denmark: Are Board-Level Employee Representatives Representative of Current Industrial Sectors or, If Not, What Are the Consequences?

Rose, C. 2018 European Board-Level Employee Representation: National Variations in Influence and Power. Waddington, J. (ed.). Alphen aan den Rijn: Wolters Kluwer , p. 25-50

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Discursive Control Using Emotion and Economics During a Financial Crisis

Schwarzkopf, D. L. & Sigurjonsson, O. 2018 The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 29-52

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Foundation Ownership and Firm Performance: A Review of the International Evidence

Thomsen, S. 2018 Corporate Governance in Contention. Driver, C. & Thompson, G. (eds.). Oxford: Oxford University Press, p. 66-85

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Governance Mechanisms Post-Crisis

Bryant, M., Sigurjonsson, O. & Mixa, M. W. 2018 The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 245-262

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Organizing Space and Time Through Relational Human–Animal Boundary Work: Exclusion, Invitation and Disturbance

Sage, D., Justesen, L., Dainty, A., Tryggestad, K. & Mouritsen, J. 2018 Societies Under Construction: Geographies, Sociologies and Histories of Building. Sage, D. J. & Vitry, C. (eds.). Cham: Palgrave Macmillan, p. 237-264

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Restoring Trust Through Improved Corporate Governance and Adherence to Gender Quotas

Arnardottir, A. A. & Sigurjonsson, O. 2018 The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 227-244

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2017

Audit in a Trusting Climate

Johnsen, Å., Reichborn-Kjennerud, K., Carrington, T. & Klarskov Jeppesen, K. 2017 Modernizing the Public Sector: Scandinavian Perspectives. Lapsley, I. & Knutsson, H. (eds.). Abingdon: Routledge, p. 119-134 (Routlege Crititcal Studies in Public Management).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Denmark

Okholm, K. & Rossing, C. P. 2017 The Future of Transfer Pricing. Rocha, S. A. (ed.). Den Haag: Sdu Uitgevers , p. 329-344 16 p. (Cahiers de Droit Fiscal International, Vol. 102B).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Forvaltningsrevisjonens virkninger: En sammenligning av fire nordiske land

Johnsen, Å., Carrington, T., Klarskov Jeppesen, K., Reichborn-Kjennerud, K. & Vakkuri, J. 2017 Den statliga revisionen i Norden: Forskning, praktik och politik. Bringselius, L. (ed.). Lund: Studentlitteratur, p. 209-222 13 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

New Public Management in a Scandinavian Context

Knutsson, H., Mattisson, O., Näsi, S., Nyland, K. & Skærbæk, P. 2017 Modernizing the Public Sector: Scandinavian Perspectives. Lapsley, I. & Knutsson, H. (eds.). Abingdon: Routledge, p. 18-33 (Routlege Crititcal Studies in Public Management).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2016

Budgetteringens udfordringer og muligheder

Rohde, C. & Andersen, M. 2016 Produktion og styring: Perspektiver på økonomistyringen. Festskrift til Poul Israelsen. Nikolaj Bukh, P. & Borup Kristensen, T. (eds.). København: Djøf Forlag, p. 173-192

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Dansk corporate governance og revisionsudvalg: Betydningen for revisors funktion

Riise Johansen, T. 2016 Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 237-274

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Intern revision

Riise Johansen, T. 2016 Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 275-304

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Revisorer, revision og andre erklæringsopgaver i Danmark

Riise Johansen, T. & Lunden, M. 2016 Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 9-26

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Tilsyn med revisorer og revisionskvalitet

Davidsen, C. & Riise Johansen, T. 2016 Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 27-82

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

2015

Danish Public Sector Performance Audit: An SAI and PAC Tango

Skærbæk, P. & Christensen, M. 2015 Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices. Hoque, Z. (ed.). Milton Park: Routledge, p. 82-99 (Routledge Critical Studies in Public Management, Vol. 22).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Public Sector Accounting and Auditing in Denmark

Pontoppidan, C. A. 2015 Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization. Brusca, I., Caperchione, E., Cohen, S. & Rossi, F. M. (eds.). Houndsmills: Palgrave Macmillan, p. 42-49

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Rigsrevisionens uafhængighed og de større undersøgelser i et internationalt perspektiv

Skærbæk, P. & Christensen, M. 2015 Offentlig revision i det 21. århundrede. Korff, G. & Elm-Larsen, R. (eds.). København: Karnov Group, p. 218-248

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Rigsrevisioners strategiske muligheder

Klarskov Jeppesen, K. 2015 Offentlig revision i det 21. århundrede. Korff, G. & Elm-Larsen, R. (eds.). København: Karnov Group, p. 201-217

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Økonomisk styring af ressourcer og produktivitet

Rohde, C. 2015 Børsens ledelseshåndbøger: Håndbog i økonomistyring . København : Dagbladet Boersen A/S, 14 p. 3. (Børsen ledelseshåndbøger).

Research output: Chapter in Book/Report/Conference proceedingBook chapterCommunication

2014

Budgetteringens praktiske udfordringer

Rohde, C. Oct 2014 Børsens Ledelseshåndbøger: Håndbog i Økonomistyring. Rohde, C. (ed.). København: Dagbladet Boersen A/S, 14 p. (Børsen ledelseshåndbøger).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

2013

Accounting and Business Economics in Denmark

Loft, A., Mouritsen, J. & Rohde, C. 2013 Accounting and Business Economics: Insights from National Traditions. Biondi, Y. & Zambon, S. (eds.). New York: Routledge, p. 203-225 (Routledge Studies in Accounting, Vol. 13).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Innholdet i selskapers miljørapportering i årsrapporten

Fallan, E. 2013 Bedriftsledelse: Ulike perspektiver og tilnærminger til ledelse, økonomistyring og samfunnsansvar . Elvegård, L. O., Gressetvold, E. & Pettersen, I. J. (eds.). Trondheim: Akademika forlag, p. 321-346

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2012

En gennemgang af nøgletallet ROIC

Vriborg Petersen, C., Plenborg, T. & Østrup, J. 2012 Børsens Ledelseshåndbøger: Økonomistyring. Bukh, P. N. & Hildebrandt, S. (eds.). København : Dagbladet Boersen A/S, 16 p. (Børsen ledelseshåndbøger).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Informativ ekstern regnskabsrapportering

Plenborg, T. 2012 Inspiration fra toppen: CFO'ens historie. Nørgaard Mogensen, M., L. Bechmann, K. & Kruse, B. (eds.). København: Price Waterhouse Coopers , p. 148-159

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Regnskaber og postmoderne ontologi

Klarskov Jeppesen, K. 2012 Samfundsvidenskabelige analysemetoder. Nygaard, C. (ed.). 2. ed. Frederiksberg: Samfundslitteratur, p. 147-169

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2011

Dansk corporate governance og revisionsudvalg: Betydningen for revisors funktion

Riise Johansen, T. 2011 Danske perspektiver på revisorer og revision. Riise Johansen, T., Lunden, M., Harloff-Helleberg, M., Davidsen, C. & Birkholm Laursen, P. (eds.). København: Karnov Group, p. 243-282

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Intern revision

Riise Johansen, T. & Birkholm Laursen, P. 2011 Danske perspektiver på revisorer og revision. Riise Johansen, T., Lunden, M., Harloff-Helleberg, M., Davidsen, C. & Birkholm Laursen, P. (eds.). København: Karnov Group, p. 283-313

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Regnskabsbaseret bonusaflønning: Hvad ledelsen bør vide om design af regnskabsbaserede bonusaftaler

Vriborg Petersen, C. 2011 Økonomistyring. Bukh, N. & Hildebrandt, S. (eds.). København: Dagbladet Boersen A/S, (Børsen ledelseshåndbøger).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Revisorer, revision og andre erklæringsopgaver i Danmark

Riise Johansen, T. & Lunden, M. 2011 Danske perspektiver på revisorer og revision. Riise Johansen, T., Lunden, M., Harloff-Helleberg, M., Davidsen, C. & Birkholm Laursen, P. (eds.). København: Karnov Group, p. 9-25

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Tilsyn med revisorer og revisionskvalitet

Riise Johansen, T. & Davidsen, C. 2011 Danske perspektiver på revisorer og revision. Riise Johansen, T., Lunden, M., Harloff-Helleberg, M., Davidsen, C. & Birkholm Laursen, P. (eds.). København: Karnov Group, p. 26-82

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2009

Budgettering i teori og praksis: Nogle udvalgte observationer og refleksioner

Rohde, C. 2009 Strategi og driftsøkonomi: Festskrift for Ole Ø. Madsen. Bukh, P. N. & Mols, N. P. (eds.). Gyldendal, p. 352-362

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Is Good Design Good Business?

Gabrielsen, G., Grønhaug, K., Kahle, L., Kristensen, T., Plenborg, T. & Wilke, R. 2009 Industrial Design, Competition and Globalization. Rusten, G. & Bryson, J. R. (eds.). Houndmills: Palgrave Macmillan, p. 220-241

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2008

Tællelighedens regime i praksis: Når forvaltningsrevisionens målestandard er i modstrid med økonomistyringens logik

Skærbæk, P. 2008 Det fortrængte offentlige lederskab: Offentlig ledelse efter New Public Management. Melander, P. (ed.). København: Djøf Forlag, p. 79-110

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2007

Development of Cost and Management Accounting: Ideas in the Nordic Countries

Näsi, S. & Rohde, C. 2007 Handbook of Management Accounting Research. Chapman, C. S., Hopwood, A. G. & Shields, M. D. (eds.). Amsterdam: Pergamon Press, Vol. 2, p. 1109-1137

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2006

Anvendelse af DCF-modellen i praksis

Larsen, M. D., Freiesleben, T. L. C. & Plenborg, T. 2006 Børsens Ledelseshåndbøger: Køb og Salg. København : Dagbladet Boersen A/S, 26 p. (Børsen ledelseshåndbøger).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Risk and Complexity in Social Systems: The Case of the "Business Risk Audit"

Jeppesen, K. K. 2006 Perspectives on strategic risk management. Juul Andersen, T. (ed.). Frederiksberg: Copenhagen Business School Press, p. 89-105

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

The International Federation of Accountants: Private global governance in the public interest?

Humphrey, C., Loft, A., Turley, S. & Jeppesen, K. K. 2006 Global Goverance and the Role of Non-State Actors. Schuppert, G. F. (ed.). Baden-Baden: Nomos Verlagsgesellschaft, p. 245-273

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

2005

Danish management accounting frameworks: A swot analysis and an activity based costing comparison

Jönsson, S. (ed.), Mouritsen, J. (ed.), Israelsen, P. & Rohde, C. 2005 Accounting in Scandinavia. p. 265-295 30 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Regnskaber og postmoderne ontologi

Klarskov Jeppesen, K. 2005 Samfundsvidenskabelige analysemetoder. Nygaard, C. (ed.). p. 103-126 23 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

2004

Kapacitets- og kapacitetsomkostningsstyring

Rohde, C. 2004 Håndbog i økonomistyring. Mouritsen, J. (ed.). København: Revifora, p. 92-117 26 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Nice Work: Writing a PhD Thesis in Accounting

Loft, A. 2004 The Real Life Guide to Accounting Research: A behind-the-scenes view of using qualitative research methods. Humphrey, C. & Lee, B. (eds.). Amsterdam: Elsevier, p. 91-117 27 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Strategisk økonomistyring: Kan Economic Value Added optimere virksomhedens effektivitet?

Plath, C. M. 2004 Økonomistyring. København: Dagbladet Boersen A/S, p. 1-16 16 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Værdiansættelse af virksomheder: En kort gennemgang af de gængse modeller til værdiansættelse

Vriborg Petersen, C. & Plenborg, T. 2004 Økonomistyring. København: Dagbladet Boersen A/S, p. 1-32 32 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

2003

Denmark

Krogholt Hansen, C. & Sørensen, O. V. 2003 Miller European accounting guide: Miller. Alexander, D. & Archer, S. (eds.). Gaithersburg, MD: Aspen Publishers, p. 4.1-4.67

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Intern kontrol fra et Corporate Governance Perspektiv

Holm, C. & Birkholm Laursen, P. 2003 Økonomistyring. København: Dagbladet Boersen A/S, p. 1-32 32 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch