Katherine Christ

Teaching Strengths

Management Accounting
Environmental Accounting
Sustainability

Dr Katherine Christ

Senior Lecturer

School of Accounting and Finance

College of Business and Law

Eligible to supervise Masters and PhD - email supervisor to discuss availability.

Available For Media Comment.

Dr Katherine Christ is a Senior Lecturer in Accounting in UniSA Business. She is an expert in accounting for modern slavery risk and modern slavery risk management in business operations and supply chains. She is the founder of the recently formed South Australian Modern Slavery Research and Practitioner Network and regularly engages with multiple stakeholders on the topic of modern slavery. She has received funding from CPA Australia for the development of a Modern Slavery Compass for use by business and more recently from AFAANZ to investigate the role of gender in modern slavery reporting by business. 
Katherine has a PhD in environmental accounting focusing on water management in the Australian wine industry as well as a First Class Honours Degree in Commerce while also being a full member of CPA Australia. She has previously received funding from the Australian Grape and Wine Authority and her research has been published in high level international academic journals and professional publications such as Acuity Magazine, International Accountant, The Sustainability Report, Accountancy Futures and The Conversation. Katherine is committed to both the provision of high quality education to the students in her charge as well as undertaking research with real world impact. 
Katherine's research has been recognised via the 2019 Emerald Literati Awards, as a finalist for the 2015 Carolyn Dexter Award (Academy of Management Annual Conference Award for Best International Paper), via an Honourable Mention for the 2015 NBS Research Impact on Practice Award, best paper nominations for both the 2015 Academy of Management and 2016 European Academy of Management Annual Conferences, various internal research awards and more recently as a nominee for the 2021 Themis Financial Crime Prevention Awards in the category of Combating Modern Slavery. 
Katherine is interested in supervising HDR students who wish to undertake projects involving the following topics: modern slavery in business and corporate supply chains; sustainability accounting; environmental management accounting; and water accounting.

CURRENT RESEARCH

Modern slavery; Environmental management accounting, Water management accounting, Water accounting, Material Flow Cost Accounting, Sustainability accounting.

HIGHLIGHTS

2025 - Visiting Research Fellow, Leuphana University, Germany

2024 - University of South Australia Business - Commendation for Research Excellence

2023 - Visiting Research Fellow Technische Universität (TU) Dresden, Germany

2022 - University of South Australia Business - Top Mid-Career Researcher Award

2022 - University of South Australia Business - Commendation for Research Excellence

2022 - Visiting Professor University of Brescia, Italy

2021 - University of South Australia Business - Commendation for Research Excellence

2021 - Nominated for a Themis Financial Crime Prevention Award in the category of Combating Modern Slavery. 

2020 - UniSA Business - Top Early Career Researcher Award

2020 - University of South Australia - Nominated for Best Early Career Researcher (University-wide Award)

2019 - Emerald Literati Awards - Highly Commended Recognition for the paper 'The Potential for ‘Boundary Spanning Organisations’ in Addressing the Research-Practice Gap in Sustainability Accounting’, published in Sustainability Accounting, Management and Policy Journal. 

2019 - University of South Australia Business School - Certificate of Commendation for Research Excellence

2018 - University of South Australia Business School - Certificate of Commendation for Research Excellence

2017 - University of South Australia Business School - Certificate of Commendation for Research Excellence

2016 - European Academy of Management - Annual Conference Best Paper Nomination (All-Academy Award)

2015 - Academy of Management - Finalist for the Carolyn Dexter Award (All-Academy Award for Best International Paper – third from over 7,000 papers submitted)

2015 - Academy of Management - Annual Meeting Best Paper Acknowledgment (paper placed in the top 10% of submissions accepted for presentation in the Organizations & the Natural Environment Program)

2015 - Academy of Management ONE Division - Honourable Mention - NBS Research Impact on Practice Award for the paper ‘Bottling Location and the Global Wine Supply Chain: Dollar, Water and Carbon Trade-offs’

Year Citation
2025 Tran, T. T., Burritt, R. L., Herzig, C., & Christ, K. L. (2025). Material flow cost accounting in Vietnam: a multi-level exploration. Accounting, Auditing and Accountability Journal, 38(1), 286-320.
DOI
2025 Christ, K. L., Bandara, S., Herath, H. M. M. N., & Burritt, R. L. (2025). Modern slavery knowledge in the Sri Lankan tea industry: a case study. Corporate Social Responsibility And Environmental Management, online(5), 1-12.
DOI
2024 Schaltegger, S., Linnenluecke, M. K., Dijkstra Silva, S., & Christ, K. L. (2024). Revisiting renewable energies: liberating, pacifying, and democratizing. Business and Society, 63(6), 1295-1301.
DOI
2024 Christ, K. L., Dijkstra Silva, S., Burritt, R. L., & Schaltegger, S. (2024). Sustainability management accounting - enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals. Meditari Accountancy Research, 32(3), 923-944.
DOI
2024 Christ, K. L., Burritt, R. L., Martin Sardesai, A., & Guthrie, J. (2024). Academic accounting and interdisciplinary research - Australian evidence. Accounting, Auditing and Accountability Journal, 37(6), 1595-1620.
DOI
2023 Burritt, R. L., Schaltegger, S., & Christ, K. L. (2023). Environmental management accounting - developments over the last 20 years from a framework perspective. Australian Accounting Review, 33(4), 336-351.
DOI
2023 Christ, K. L., & Burritt, R. L. (2023). Exploring effectiveness of entity actions to eliminate modern slavery risk - Early Australian evidence. British Accounting Review, 55(1, article no. 101065), 1-17.
DOI
2023 Christ, K. L., Burritt, R. L., & Islam, M. A. (2023). Modern slavery and the accounting profession. The British Accounting Review, 55(3, article no. 101174), 1-14.
DOI Scopus19
2023 Burritt, R. L., & Christ, K. L. (2023). Modern slavery and the global reporting initiative - a bridge too far?. Business Strategy and Development, 6(3), 296-309.
DOI
2022 Rao, K. K., Burritt, R. L., & Christ, K. (2022). Quality of voluntary modern slavery disclosures: top Australian listed companies. Pacific Accounting Review, 34(3), 451-478.
DOI
2022 Schaltegger, S., Christ, K. L., Wenzig, J., & Burritt, R. L. (2022). Corporate sustainability management accounting and multi-level links for sustainability - a systematic review. International Journal of Management Reviews, 24(4), 480-500.
DOI
2021 Burritt, R. L., & Christ, K. L. (2021). Full cost accounting: a missing consideration in global tailings dam management. Journal of Cleaner Production, 321, 1-8.
DOI
2021 Christ, K. L., & Burritt, R. L. (2021). Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities. Accounting, Auditing and Accountability Journal, 34(6), 1484-1501.
DOI
2021 Christ, K. L., & Helliar, C. V. (2021). Blockchain technology and modern slavery: reducing deceptive recruitment in migrant worker populations. Journal of Business Research, 131, 112-120.
DOI
2020 Christ, K. L., Burritt, R. L., & Schaltegger, S. (2020). Accounting for work conditions from modern slavery to decent work. Accounting, Auditing and Accountability Journal, 33(7), 1481-1504.
DOI
2020 Burritt, R. L., Christ, K. L., Rammal, H. G., & Schaltegger, S. (2020). Multinational Enterprise Strategies for Addressing Sustainability: the Need for Consolidation. Journal of Business Ethics, 164(2), 389-410.
DOI Scopus103 WoS87
2019 Ortas, E., Burritt, R. L., & Christ, K. L. (2019). The influence of macro factors on corporate water management: a multi-country quantile regression approach. Journal of cleaner production, 226, 1013-1021.
DOI
2019 Christ, K. L., Rao, K. K., & Burritt, R. L. (2019). Accounting for modern slavery: an analysis of Australian listed company disclosures. Accounting, auditing & accountability journal, 32(3), 836-865.
DOI
2019 Christ, K., & Burritt, R. (2019). Implementation of sustainable development goals: the role for business academics. Australian journal of management, 44(4), 571-593.
DOI
2019 Brander, M., Burritt, R. L., & Christ, K. L. (2019). Coupling attributional and consequential life cycle assessment: a matter of social responsibility. Journal of cleaner production, 215, 514-521.
DOI
2018 Christ, K. L., & Burritt, R. L. (2018). Current perceptions on the problem of modern slavery in business. Business strategy and development, 1(2), 103-114.
DOI
2018 Burritt, R. L., & Christ, K. L. (2018). Water risk in mining: analysis of the Samarco dam failure. Journal of cleaner production, 178, 196-205.
DOI
2018 Christ, K. L., & Burritt, R. L. (2018). The role for transdisciplinarity in water accounting by business: reflections and opportunities. Australasian journal of environmental management, 25(2), 302-320.
DOI
2018 Christ, K. L., Burritt, R. L., Guthrie, J., & Evans, E. (2018). The potential for 'boundary-spanning organisations' in addressing the research-practice gap in sustainability accounting. Sustainability accounting, management and policy journal, 9(4), 552-568.
DOI
2018 Whait, R. B., Christ, K., Ortas, E., & Burritt, R. (2018). What do we know about tax aggressiveness and corporate social responsibility? An integrative review. Journal of cleaner production, 204, 542-552.
DOI
2017 Christ, K. L., & Burritt, R. (2017). Material flow cost accounting for food waste in the restaurant industry. British food journal, 119(3), 600-612.
DOI
2017 Christ, K. L., & Burritt, R. L. (2017). Water management accounting: a framework for corporate practice. Journal of cleaner production, 152, 379-386.
DOI
2017 Christ, K. L., & Burritt, R. L. (2017). What constitutes contemporary corporate water accounting? A review from a management perspective. Sustainable development, 25(2), 138-149.
DOI
2017 Christ, K. L., & Burritt, R. L. (2017). Supply chain-oriented corporate water accounting: a research agenda. Sustainability accounting, management and policy journal, 8(2), 216-242.
DOI
2017 Varsei, M., Christ, K., & Burritt, R. (2017). Distributing wine globally: financial and environmental trade-offs. International journal of physical distribution and logistics management, 47(5), 410-428.
DOI
2017 Burritt, R., Guthrie, J., Evans, E., & Christ, K. (2017). Expanding collaboration between industry and business faculties in Australia. Improving collaboration between industry and business schools, 9-26.
2017 Christ, K., & Burritt, R. (2017). Academic reflections on the academic research-practitioner gap: the way forward for enhanced collaboration. Improving collaboration between industry and business schools, 40-50.
2017 Burritt, R. L., & Christ, K. L. (2017). The need for monetary information within corporate water accounting. Journal of environmental management, 201, 72-81.
DOI
2017 Christ, K. L., Burritt, R. L., & Varsei, M. (2017). Coopetition as a potential strategy for corporate sustainability. Business strategy and the environment, 26(7), 1029-1040.
DOI
2017 Hörisch, J., Burritt, R. L., Christ, K. L., & Schaltegger, S. (2017). Legal systems, internationalization and corporate sustainability. An empirical analysis of the influence of national and international authorities. Corporate governance: the international journal of business in society, 17(5), 861-875.
DOI
2016 Burritt, R., & Christ, K. (2016). Industry 4.0 and environmental accounting: a new revolution?. Asian journal of sustainability and social responsibility, 2016(7), 1-16.
DOI
2016 Christ, K. L., & Burritt, R. L. (2016). ISO 14051: a new era for MFCA implementation and research. Spanish accounting review, 19(1), 1-9.
DOI
2016 Christ, K., & Burritt, R. (2016). Professional accounting bodies: scoping options for sustainability. Academic leadership series: relevance and professional associations in 2026, 7, 93-104.
2016 Burritt, R. L., Christ, K. L., & Omori, A. (2016). Drivers of corporate water-related disclosure: evidence from Japan. Journal of cleaner production, 129, 65-74.
DOI
2016 Christ, K. L., Burritt, R., & Varsei, M. (2016). Towards environmental management accounting for trade-offs. Sustainability accounting, management and policy journal, 7(3), 428-448.
DOI
2014 Christ, K. L., & Burritt, R. (2014). Material flow cost accounting: a review and agenda for future research. Journal of cleaner production, 108, 1378-1389.
DOI
2014 Christ, K. L. (2014). Water management accounting and the wine supply chain: empirical evidence from Australia. The British accounting review, 46(4), 379-396.
DOI
2013 Christ, K. L., & Burritt, R. L. (2013). Critical environmental concerns in wine production: an integrative review. Journal of cleaner production, 53, 232-242.
DOI
2013 Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of cleaner production, 41, 163-173.
DOI

  • Gender-related disclosure in modern slavery statements in Australia, Accounting And Finance Association of Australia And New Zealand Limited, 07/07/2022 - 30/06/2025

  • Modern slavery compass - a new tool to point business in the right direction, CPA Australia, 01/02/2019 - 31/03/2020

Courses I teach

  • ACCT 1008 Accounting for Business (2025)
  • ACCT 5015 Contemporary Issues in Accounting M (2025)
  • ACCT 5015 Contemporary Issues in Accounting M (2024)

Date Role Research Topic Program Degree Type Student Load Student Name
2023 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Philip Apalatoya
2023 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Ms Carol Ger
2022 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Patrick Ninson
2021 Co-Supervisor - Doctor of Philosophy Doctorate Full Time Ms Kyla Michelle Raby

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