Catherine Elisabet Batt, stundakennari og doktorsnemi

Deild:Samfélagssvið / Viðskiptadeild 


Kennsluferill í HR

2019-3V-737-FAFIFundamentals in Accounting and Finance
2018-3V-737-FAFIFundamentals in Accounting and Finance
2017-3V-222-ISRSInngangur að stjórnunarreikningsskilum
2017-1V-737-AMANAdvanced Management Accounting for Non-Accountants
2017-1V-783-REK4Verkefnisnámskeið í rekstrargreiningu


2015 -

PhD research on Budgeting and Uncertainty



2014 - 2015 ICEMAC 2 or Management accounting in Iceland
Today, Management accounting and control (MACC) systems are one of the primary information functions in the company. Use of state of the art methods for cost accounting, budgeting, management reporting, internal control and performance measurement has enabled companies to use accounting information to their advantage in the marketplace and for lowering costs. Evidence suggests that efficient and effective registration, processing and reporting of accounting information to decision makers means shorter decision times, more qualified decisions, more effective control of operations, improved coordination and better management of company assets. Improved management accounting and control is thus a crucial part of improved management practices and ultimately improved business performance.
Although the effects of the external environment on the design of MACC systems has  been researched in various countries, few academic studies of MACC in general and changes in MACC design in particular have been carried out in Iceland. One of the most comprehensive studies was carried out in 2008 by Reykjavik University. This study, called ICEMAC, mapped the state of MACC practices and design in over 65% of the largest companies in Iceland using a comprehensive web based survey tool (Rikhardsson et al., 2012). ICEMAC focused on the following MACC elements:
1.    Cost accounting: Cost accounting frameworks including variability accounting, contribution margin accounting and full cost accounting.
2.    Planning and budgeting: Budgeting practices in use, the budgeting process and uses of budgeting information.
3.    Internal control and risk management: Ensuring quality of accounting information, risk management and planning, safeguarding data and use of internal control frameworks.
4.    Performance measurement: Use of performance measurement frameworks, performance indicators and performance reporting systems.





Academic dissemination at conferences



Batt, C. (2018) Beyond traditional and alternative budgeting: Budgeting as a framework. Presented at the 41thAnnual Congress of the European Accounting Association, Milan, IT, May 2018



Batt, C. (2017) Environmental uncertainty and organizational complexity. Presented at the 40thAnnual Congress of the European Accounting Association, Valencia, ES, May 2017



Christensen, L., Rikhardsson, P., Rohde, C., & Batt, C. (2016). Financial crisis and Administrative Controls: An Institutional Theory Perspective. Presented at the Manufacturing Accounting Research conference, Lisbon, Portugal, 15-17  July 2016

Batt, C., Rikhardsson, P., & Karlsson, T. (2016). The effect of environmental uncertainty and organizational complexity on budgeting. Presented at the 32nd, EAA Doctoral colloquium, Vaals, The Netherland,  7-10 May 2016 



Rikhardsson, P., Karlsson, T., & Batt, C. (2015). Economic Crisis and Changes In Management Accounting and Control: A Longitudinal Study Of Internal Controls. Accepted for presentation at the 8th Conference on Performance Measurement and Management Control, In Nice, France, 30/9-2/10 2015. 



Batt, C., Rikhardsson, P., & Karlsson, T. (2015). The effects of severe economic crisis on budgeting practices in companies: A longitudinal study. Presented at the 21st Annual Congress of the European Accounting Association, Glasgow, UK, 28/4-30/4 2015. 



Rikhardsson, P., Karlsson, T., & Batt, C. (2015). Changes In Management Accounting Related Roles Of Small Business Chief Financial Officers. Presented at the 21st Annual Congress of the European Accounting Association, Glasgow, UK, 28/4-30/4 2015. 

Þróun í Stjórnunarreikningsskilum á Íslandi. Presented at Breakfast seminar at the Reykjavik University 20/3 2014. The purpose of this seminar was to introduce and promote the ICEMAC2 project, present the research questions and tie it to the ICEMAC1 project results. In all 60 participants from various companies. 



Academic paper accepted for publication


Christensen, L., Rikhardsson, P., Rohde, C., & Batt, C. E. (2018). Changes to administrative controls in banks after the financial crisis. Qualitative Research in Accounting & Management.


Rikhardsson, P., Karlsson, T., & Batt,C. (2015). Hinn íslenski fjármálastjóri: Einkinni, umhverfi og verkefni. Tímarit um viðskipti og efnahagsmál, 1(12). 



Other publications (Industry report..)


Rikhardsson, P., Rohde, C., Christensen, L., & Batt, C. (2016). Financial Crisis and Changes in Management controls in Banks, CIMA executive summary report, Vol.12, No 1. May 2016