Department of Accounting

Assistant professor

Room: SOL/C4.23

Catherine earned her Ph.D. degree at Reykjavík University, Iceland. She joined CBS in 2021. Catherine’s research focuses on Budgeting in private organization and in Management control systems. She is a member of both the American and European Accounting association. At CBS, Catherine teaches Cost and management accounting to master students, and Management control systems to Bachelor student.


Primary research areas
  • Budgeting
  • Management Control systems
Link to this homepage
  • Cost and management Accounting
  • Management Control systems

Bachelor and Master thesis

Publications sorted by:
Peter Cleary; Martin Quinn; Pall Rikhardsson; Catherine Batt / Exploring the Links between IT Tools, Management Accounting Practices and SME Performance : Perceptions of CFOs in Ireland.
In: Accounting, Finance & Governance Review, 23.5.2022
Journal article > peer review
Martin Quinn; Peter Cleary; Catherine Batt; Pall Rikhardsson / Accounting and Information Systems in Irish Family SME : Professionalisation Effects .
In: Journal of Accounting and Management Information Systems, Vol. 20, No. 3, 2021, p. 454-476
Journal article > peer review
Catherine Batt; Pall Rikhardsson; Thorlakur Karlsson / Exploring the Impact of Organizational Context on Budgeting
In: Corporate Ownership and Control, Vol. 18, No. 4, 2021, p. 134-151
Journal article > peer review
Leif Christensen; Pall Rikhardsson; Carsten Rohde; Catherine Batt / Finanskrisens indvirkning på islandske og danske bankers ledelsesstyringssystemer
In: Revision & Regnskabsvæsen, Vol. 90, No. 5, 2021, p. 16-29
Journal article > peer review
Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine E. Batt / Management Controls and Crisis : Evidence from the Banking Sector.
In: Accounting, Auditing and Accountability Journal, Vol. 34, No. 4, 6.2021, p. 757-785
Journal article > peer review
Catherine Batt / Budgeting and the Impact of Context. Developments and Perspectives
Reykjavík : Reykjavík University 2020, 251 p.
Ph.D. thesis
Catherine Batt; Peter Cleary; Martin R. W. Hiebl; Marin Quinn; Pall Rikhardsson / The Digitalization of Family Firms : A Research Agenda.
In: A Research Agenda for Family Business: A Way Ahead for the Field. . ed. /Andrea Calabrò. Cheltenham : Edward Elgar Publishing 2020, p. 247-260 (Elgar Research Agendas)
Book chapter > peer review
Leif Christensen; Pall Rikhardsson; Carsten Rohde; Catherine E. Batt / Changes to Administrative Controls in Banks after the Financial Crisis
In: Qualitative Research in Accounting and Management, Vol. 15, No. 2, 2018, p. 161-180
Journal article > peer review
Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine Elisabet Batt / Financial Crisis and Changes in Management Controls in Banks
London : Chartered Institute of Management Accountants. CIMA 2016, 11 p. (CIMA Executive Summary Report, No. 1, Vol. 12)
Report > peer review
Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine Elisabet Batt / Organizational Change and the Role and Use of Management Controls : Evidence from the 2008 Economic Crisis and the Banking Industry.
Paper presented at Nordic Accounting Conference 2016, 2016
Paper > peer review
Academic Interests

Management control systems
Management accounting

Outside activities

Nothing to declare