Catherine Batt

About

View research profile and publications

E-mail

caba.acc@cbs.dk

Telephone

Office: +4538152373

Departments

Department of Accounting

Room: SOL/C4.23

View research profile and publications

Subjects

Organisation Financial institutions Budget Discourse Qualitative methods History

Primary research areas

Management Control Systems; Banks

Catherine's research examines how banks adapt management control systems to handle crises, regulation and change. Using longitudinal and comparative studies, it traces how these systems evolve across liberalisation, collapse and reform, revealing how control redesign supports resilience and trust.

Budgeting

Catherine’s research revisits how and why organisations budget in today’s fast-changing world. As static annual budget clash with market volatility, her work explores how modern firms adapt budgeting routines to stay agile, accountable and aligned with long-term strategy.

Historical development of the Icelandic banking systems

Catherine’s research traces the evolution of Iceland’s banking system from state-led foundations to post-crisis reforms. By uncovering how elite networks shape control and governance, she shows how political and market forces combine to produce both resilience and systemic fragility.

I study how evolving systems strengthen governance in times of crisis.

Catherine studies how management control systems and budgeting practices evolve to help organisations navigate crises, meet regulatory demands and deliver sustainable performance. Her research combines longitudinal, qualitative and quantitative methods to examine how controls shape resilience and legitimacy.

At CBS, Catherine teaches Management Accounting in the GMA programme and supervises Bachelor's and Master's projects on management control systems and budgeting.

She received the 2024 DSEB Educational Award for excellence in teaching and outreach.

She serves on the editorial board of Accounting Open, reviews for international accounting journals, and draws on a decade of industry experience implementing budgets and control systems, experience that grounds her academic work in practice and impact.