Levi Gårseth-Nesbakk
Pro-Rector
Department of Academic and Student Affairs
Phone
Study location
Bodø
Office
Bodø, Administrasjonsbygget, 3.ETG
Professor i regnskap
Utdanning/Education Avsluttet PhD i 2007: Omhandlet periodiseringsprinsippet i staten, med tittelen: Experimentation with accrual accounting at central government level in Norway€”how a global phenomenon becomes a local practice
Hovedfag/Master degree: Bedriftsøkonomi
Undervisningsområde
Regnskap
Main research interests: Empirical studies and conceptual discussions of the following areas: 1. Studies on the application of accrual accounting in the public sector 2. Accounting representations, herein: o Hybridity in accounting models o Accounting harmonization o Studies on the accounting industry (profit and service orientation) o Fiscal sustainability and long-term planning in the public sector 3. Functions of (government) accounting and scrutiny, herein: o Accountability related studies (including performance auditing) o Studies on the management of financial resources in the public sector
Researsch project experience
2016-
Project leader (Fiscal sustainability at the local government level/Kommunal økonomisk bærekraft [KØB]) Research funds granted by Fylkesmannen I Nordland
2010-2012
Project leader (Profitability study of the accounting industry in Norway) Research funds granted by the Norwegian Association of Authorised Accountants (NARF)
2012-2013
Project leader (Advisory services study focusing on the accounting industry in Norway) Research funds granted by the Norwegian Association of Authorised Accountants (NARF)
2026
Introduction Accounting and Auditing Small and Medium-Sized Practices: Transformative Capabilities in a Rapidly Changing Society 2026 - Anatoli Bourmistrov, Brynjar Gilberg, Jan Mouritsen, Levi Gårseth-Nesbakk, Roman Vakulchuk
Accounting and Auditing Small and Medium-Sized Practices: Transformative Capabilities in a Rapidly Changing Society 2026 - Anatoli Bourmistrov, Levi Gårseth-Nesbakk, Toomas Haldma, Jan Mouritsen, Roman Vakulchuk
Understanding proactivity and strategic duality of small and
medium‑sized accounting and auditing practices – a summary Accounting and Auditing Small and Medium-Sized Practices: Transformative Capabilities in a Rapidly Changing Society 2026 - Anatoli Bourmistrov, Brynjar Gilberg, Jan Mouritsen, Levi Gårseth-Nesbakk, Roman Vakulchuk
2025
Attempts at making public sector accrual accounting and reporting useful and useable: The preparers’ perspective 2025 International Review of Administrative Sciences - Levi Gårseth-Nesbakk, Pawan Adhikari, Tobias Polzer
Managing Municipal Finances: Financial Management and Earnings Manipulation in Local Governments 2025 - Ane Tolnes Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk, Are Oust
2024
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning 2024 Public Money & Management - Anatoli Bourmistrov, Brynjar Gilberg, Levi Gårseth-Nesbakk
2023
Earnings management in local governments under a soft control regime 2023 Journal of Public Budgeting, Accounting and Financial Management - Ane Tolnes Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk, Are Oust
2021
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review 2021 Journal of Public Budgeting, Accounting and Financial Management - Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen, Levi Gårseth-Nesbakk
2019
Trender og utfordringer i regnskap og revisjon 2019 - Levi Gårseth-Nesbakk, Kjell Magne Baksaas, Torstein Alfred Gustavsen
Prissetting av regnskapstjenester - dagens praksis møter den digitale transformasjonen Trender og utfordringer i regnskap og revisjon 2019 - Bjørn Willy Åmo, Levi Gårseth-Nesbakk
“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries 2019 International Journal of Public Sector Management - Tobias Polzer, Levi Gårseth-Nesbakk, Pawan Adhikari
Medspill og motspill mellom profesjonene tilknyttet hverdagsrehabilitering 2019 Tidsskrift for omsorgsforskning - Cathrine Fredriksen Moe, Levi Gårseth-Nesbakk, Berit Støre Brinchmann
Regnskapsførers faglige vurdering og hvem som nyter godt av den Trender og utfordringer i regnskap og revisjon 2019 - Bjørn Willy Åmo, Levi Gårseth-Nesbakk
Risk taking in local governments’ financial investment making 2019 Journal of Accounting and Finance - Levi Gårseth-Nesbakk, Ane Tolnes Haugdal, Frode Kjærland
2018
Introduction to Various Assumptions Embedded in the Research Process in Organization Studies Dealing with Expectations and Traditions in Research 2018 - Levi Gårseth-Nesbakk, Frode Mellemvik
Diametrical effects in governmental accountability - the auditor general's struggle to sustain balance in performance auditing reports and media disclosure 2018 Pacific Accounting Review - Levi Gårseth-Nesbakk, Gowindage Chamara Jayanath Kuruppu
Dealing with Expectations and Traditions in Research 2018 - Levi Gårseth-Nesbakk, Frode Mellemvik
2017
Kommunal finansforvaltning etter Terra-skandalen: Overraskende lite endringer 2017 Praktisk Økonomi & Finans - Frode Kjærland, Levi Gårseth-Nesbakk
Fungerer kommunal regnskapsrapportering og revisjon i samsvar med forventningene? Bred og spiss! NTNU Handelshøyskolen 50 år: En vitenskapelig jubileumsantologi 2017 - Rasmus Evensen, Jens B. Folstad, Levi Gårseth-Nesbakk, Frode Kjærland
2016
Implementing public sector accruals in OECD member states: Major issues and challenges 2016 Accounting Forum - Pawan Adhikari, Levi Gårseth-Nesbakk
Precarious Investments and Blame Gaming — Adverse Effects and the Inherent Danger of Simplification 2016 Financial Accountability and Management - Levi Gårseth-Nesbakk, Frode Kjærland
2015
Hverdagsrehabilitering som innovasjon : økt oppmerksomhet om aktørers samspill Innovasjoner i offentlig tjenesteyting: vågal reise med behov for allierte 2015 - Cathrine Fredriksen Moe, Levi Gårseth-Nesbakk
Innovasjoner i offentlig tjenesteyting: vågal reise med behov for allierte 2015 - Ole Johan Andersen, Levi Gårseth-Nesbakk, Terese Bondas
Innovasjoner i offentlig tjenesteyting : begrepsavklaring, vilkår og forskningsmuligheter Innovasjoner i offentlig tjenesteyting: vågal reise med behov for allierte 2015 - Ole Johan Andersen, Levi Gårseth-Nesbakk, Terese Bondas
Innovasjonsprosesser : vågal reise med behov for allierte Innovasjoner i offentlig tjenesteyting: vågal reise med behov for allierte 2015 - Ole Johan Andersen, Levi Gårseth-Nesbakk, Terese Bondas
2014
The Functions of Accounting Revisited - New Meanings and Directions Accounting, management control and institutional development 2014 - Levi Gårseth-Nesbakk, Konstantin Timoshenko
2012
Reforming central government accounting in diverse contexts: a three-country comparison 2012 International Journal of Public Sector Performance Management - Pawan Adhikari, Konstantin Timoshenko, Levi Gårseth-Nesbakk
2011
Contingent just-in-time (JIT) system implementations: a comparative study from Sri Lanka Conditions for entrepreneurship in Sri Lanka: A handbook 2011 - M.G.D.S Samadi, G.K. Hemamali Ganewatta, Levi Gårseth-Nesbakk
2010
Regnskap og budsjett i staten - en innføring 2010 - Frode Mellemvik, Levi Gårseth-Nesbakk, Helge Mauland
2009
Utfordringer med kommunal finansforvaltning en systemteoretisk tilnærming 2009 Magma forskning og viten - Frode Kjærland, Levi Gårseth-Nesbakk
2005
Northern lights on public sector accounting research - dominate trends in 1980 - 2003 Accounting in Scandinavia: The Northern Lights 2005 - Frode Mellemvik, Levi Gårseth-Nesbakk, Olov Olson
2023
Kompetansebehov innen kommunal finansforvaltning i Norge og forutsetninger for å kunne respondere raskt i styringen av finansielle plasseringer 2023 NEON - Levi Gårseth-Nesbakk, Frode Kjærland
2020
Tar ulike grep for å hindre juks under vårens hjemmeeksamen 2020 - Solve Sæbø, Bjørg Kristin Selvik, Linda Nøstbakken, Gro Bjørnerud Mo, Wenche Jakobsen, Oddrun Samdal, Levi Gårseth-Nesbakk, Nina Waaler, Berit Johanne Kjeldstad, Atle Faye, Greta Hilding, Johann Roppen, Tore Petter Engen, Vibeke Bredahl, Stine Grønvold, Astrid Birgitte Eggen, Vidar Brundtland Steder, Sissel Anne Waagbø, Amanda Schei, Mats Arnesen
2019
An illusion of compliance – the case of Norwegian municipalities’ financial regulations 2019 2019 EGPA Annual Conference - Frode Kjærland, Petter M. Hansen, Thomas Hansen, Levi Gårseth-Nesbakk
Accounting and auditing in local governments – How to explain inadequate disclosures and audit failures 2019 NTNU Business School Conference - Frode Kjærland, Levi Gårseth-Nesbakk, Cathrine B. Lunner, Øyvind G. Jenssen
2018
Accounting and auditing in local governments –
How to explain inadequate disclosures and audit failures 2018 10th international public sector conference - Frode Kjærland, Levi Gårseth-Nesbakk, Rasmus Evensen, Jens B. Folstad, Ørjan G. Jenssen, Cathrine B. Lunder
Financial Management in Municipalities – Failure to Comply with Required Internal Financial Regulation 2018 NTNU Business School Workshop - Frode Kjærland, Petter M. Hansen, Thomas Hansen, Levi Gårseth-Nesbakk
2017
Risk taking in local governments´ financial investment making 2017 2017 EGPA annual conference - Levi Gårseth-Nesbakk, Frode Kjærland
Reporting of accounting information in Norwegian local governments – inadequate disclosure of financial assets and liabilities 2017 NFF - 24th Nordic Academy of Management Conference - Frode Kjærland, Levi Gårseth-Nesbakk, Rasmus Evensen, Jens B. Folstad
2016
På tide å skrape den rendyrkede timeprismodellen? Prissetting i digitaliseringstiden 2016 Revisjon og Regnskap - Levi Gårseth-Nesbakk, Bjørn Willy Åmo
Do municipal auditors live up to expectations? 2016 Workshop in management accounting and control - Levi Gårseth-Nesbakk, Frode Kjærland, Rasmus Evensen, Jens B. Folstad
The nature and consequences of a soft response to a financial scandal 2016 Trondheim Business School, stabsseminar - Levi Gårseth-Nesbakk, Frode Kjærland
2015
2014
The story of the Terra‐scandel: how could it happen? 2014 Management Accounting and Control – Perspectives on Public Sector Governance - Frode Kjærland, Levi Gårseth-Nesbakk
2013
Tilbud og etterspørsel av tjenester i relasjonen mellom SMB-kunder og eksterne regnskapsførere - et spørsmål om vilje, evne og behov? 2013 - Levi Gårseth-Nesbakk, Bjørn Willy Åmo
2012
Regnskap og budsjett i kommunesektoren : en innføring 2012 - Frode Mellemvik, Levi Gårseth-Nesbakk, Helge Mauland
Lønnsomhet i regnskapsførerbransjen: store variasjoner og muligheter - bevisst satsing gir uttelling 2012 - Levi Gårseth-Nesbakk, Bjørn Willy Åmo
The encounter of lagging governmental practices and dynamic financial markets: the case of Norwegian municipalities 2012 Workshop i Management Accounting - Levi Gårseth-Nesbakk, Frode Kjærland
Lagging Governmental Practices and Dynamic Financial Markets: How Norwegian Municipalities Encountered Financial Crisis - via Global Financial Engineering and Misperceived Trust 2012 7th International Conference on Accounting, Auditing & Management in Public Sector Reforms - Levi Gårseth-Nesbakk, Frode Kjærland
2011
2010
2009
Regnskapsforvirring 2009 Dagbladet - Frode Mellemvik, Levi Gårseth-Nesbakk
2008
How can countries' approaches to government accounting reforms be understood 2008 31st Annual Congress of EAA - Pawan Adhikari, Konstantin Timoshenko, Levi Gårseth-Nesbakk
Internasjonal utvikling: Periodiseringsprinsippet i offentlig sektor 2008 Revisjon og Regnskap - Levi Gårseth-Nesbakk, Pawan Adhikari
Issues in international public sector accounting reforms 2008 ? - Pawan Adhikari, Levi Gårseth-Nesbakk