Professor Christina Boedker

Professor Christina Boedker

Professor

Newcastle Business School (Accounting and Finance)

Using financial insights to uplift businesses and lives

Professor Christina Boedker is an accountant and researcher bringing business and people into the financial picture. Through her award-winning work, she's enriching Australian workplaces and making tax and money smarts accessible.

Christina Boedker at NUspace

Originally born in Denmark, Christina's work could be seen as bending into the achievements of her motherland – a country with a superior work-life balance and one of the highest financial literacy rates in the world.

In Australia, research, including her own, shows us that our reality is quite different.

Poor leadership and management practices in workplaces are causing burnout, emotional exhaustion and reduced productivity. In addition, low financial literacy among the vulnerable and disadvantaged is causing stress and hardship.

Lower levels of financial literacy and wellbeing are also leading to financial stress and low levels of life satisfaction, especially among younger generations.

It's these challenges that Christina is working to overcome, with her goals being to provide quality insights on Australian workplaces to enable positive change, improve tax compliance, and lift financial literacy and wellbeing.

An accounting backbone

Christine herself is as financially literate as they come.

She holds a PhD in Accounting from UNSW, an MBA in Financial Management, a Master of Commerce in Accounting and a 1st class (Honours) in Economics. She's also an accredited member of the Chartered Accountant Australia and New Zealand (CAANZ) and CPA Australia.

She has taught PhD and executive courses and been lecturer in charge of financial accounting and management accounting postgraduate courses. She now supervises PhD, masters and honours students in accounting and strategy.

Christina says the catalyst for getting involved in this field of research was the understanding that accounting is the backbone of business.

"Resources are allocated through the accounting function, strategic initiatives are supported or rejected, people are hired and fired, and the destinies of their lives are determined in the context of financial prerogatives and decisions."

A transformative project trio

Christina's research combines academic rigour with theory, industry collaboration, and applied policy work – and spans several projects.

Three key projects include the University of Newcastle Tax Clinic, the Australian Workplace Index and the Greater Bank Financial Well-being Report.

Each engages end users and provides short and long-term societal and research benefits.

Spreading tax knowledge

The Newcastle Tax Clinic was born from one of Christina's many grant wins and is one of 12 in the government's National Tax Clinic Program.

Operating out of the University's Greater Bank Finance Lab (2022-24) and administered by the Australian Tax Office, it offers tax-related support and advice provided by finance students to those who might not be able to afford it. This includes individuals, small businesses and charities.

It also conducted research into the tax compliance behaviours and needs of disadvantaged and vulnerable individuals in past years.

Benchmarking for better workplaces

The Australian Workplace Index (AWI) is a unique national benchmarking tool developed at the University of Newcastle and in partnership with Professor Kieron Meagher at the Australian National University.

The AWI aims to make Australian workplaces the best in the world. It collects quarterly data via a national workplace survey measuring leadership, wellbeing and productivity from thousands of Australian workers.

"Recent data from the AWI shows that more than half of Australian employees feel lonely in their work, with 15 per cent feeling 'extremely lonely', and younger Australians below 29 years of age feeling lonelier than any other age group," says Christina.

"Thirty-eight per cent of employees spend more than half the time (or one in two days) feeling nervous or anxious.”

"Recent results also show that workplaces with empowering leaders are better able to retain staff, with their staff being 25 per cent less likely to consider quitting their job. Furthermore, staff who work for an empowering leader are 15 per cent more productive in their job.”

"If we can set a national benchmark of best practice when it comes to high-performing workplaces, then we can help other organisations work towards achieving that, increase their productivity and empower their employees to be the best they can be at work."

The project has already seen great uptake from key businesses across the region, including Lake Macquarie City Council, PKF, 4UCare, and the Royal Australian Air Force base at Williamtown.

Reducing illiteracy for life satisfaction

The third project in her research trifecta, the Greater Bank Financial Wellbeing Project (2021-22), was a nationwide survey into financial well-being and general life satisfaction in Australia.

"The survey found that more than a third of Australians are financially illiterate but improving financial literacy leads to better financial outcomes, which in turn leads to higher overall life satisfaction."

It highlights the need for more financial education programs – something partner Greater Bank is now implementing through their financial literacy outreach program, which is developed and delivered by the University and students across the Hunter, Central Coast and Central West and Northern region of NSW.

It has the capacity to be rolled out to more high schools, with the possibility of similar programs being offered to young adults.

Researcher, author, award-winner

Christina has published in high-quality accounting publications in A* and A journals such as Accounting, Organisations and Society, the Accounting, Auditing & Accountability Journal, Critical Perspectives on Accounting and Accounting & Finance.

She has authored several government reports and books, culminating in the High Performing Workplaces Index report, launched at the Prime Minister's Future Job Forum in 2011 and used by firms to measure their workplace productivity and leadership and management skills.

Her work has also featured in over 50 media articles in the Australian Financial Review, The Australian, Sydney Morning Herald, SBS World News and SKY News.

Christina has received several awards, including the Emerald Literati Network Awards for Excellence and the Emerald/EFMD Outstanding Doctoral Research Award in the Interdisciplinary Accounting Research category.

A better life and future for all

Despite the barrier of long-standing prejudice in academic institutions as to the value relevance of research to the business community and disincentives to engage with stakeholders outside of academic communities, Christine is driving industry collaborations and making a real impact.

Her motivation for continuing her work and what makes her feel most proud is the human benefits it brings.

"Seeing a smile on people's faces when they enjoy going to work; when they feel empowered to contribute; and when they're enabled to realise their full potential at work.”

"Seeing the relief in clients when they lodge their tax return and become tax compliant; it's a weight off their shoulders. They become 20kg lighter and can finally get on with their lives as they now, for example, qualify for a rental application, clear their debt, or are able to take out a loan."

Christina Boedker at NUspace

Using financial insights to uplift businesses and lives

Originally born in Denmark, Christina's work could be seen as bending into the achievements of her motherland – a country with a superior work-life balance and one of the highest financial literacy rates in the world.

Read more

Career Summary

Biography

Overview

Christina was born in Denmark and has previously lived and worked in Spain, Switzerland, the UK and the USA. She came to Australia on a ship in the 1990s where she worked as Operations Manager in the American cruise industry. 

Christina is currently a Professor of Accounting at the Newcastle Business School, a Board Director at the Hunter Defence Support Network and an accredited member of the Chartered Accountants Australia and New Zealand and CPA Australia. She has held positions as Deputy Head of School and Head of Discipline, Accounting & Finance at the Newcastle Business School. Prior to that she worked at the University of New South Wales for 18 years.

In 2024, Christina was invited to act as an Advisor on payroll tax to the Chief Commissioner of Revenue NSW in their response to the NSW Minister of Finance. The project examined the feasibility of utilising data furnished to the Australian Taxation Office for the prefilling of payroll tax by State Revenue Offices.  

In 2022, Christina founded the University of Newcastle Tax Clinic via a $299,343 grant from the Australian Federal Government. The Tax Clinic offers free tax advice to disadvantaged clients with reduced capacity to manage their tax affairs. It is part of the National Tax Clinic Program.In 2022, Christina led the Financial Wellbeing and General Life Satisfaction project on behalf of Greater Bank.

In 2021, the Australian Workplace Index project was established as a strategic partnership between the University of Newcastle and the Australian National University. Visit www.australianworkplaceindex.com.au

Christina has a passion for studying the impact of calculation and calculative devices (financial forecasts, accounting numbers, performance measures, revenue targets, tax returns etc.) on people's working lives, their affect and wellbeing and business decision making more broadly. She is interested in leadership personality traits, ranging from leaders who empower their staff to lead to dark triad leaders.

Christina holds a PhD in Accounting from UNSW, an MBA in Financial Management, a Master of Commerce in Accounting and a 1st class (Honours) in Economics.  

In 2022, she completed the Greater Bank Women on Boards program at the University of Newcastle. For 2 years, she was the CEO and a Board Director of the Society for Knowledge Economics, a not-for-profit organisation founded by Microsoft Australia, Westpac Banking Corporation and CPA Australia.


Christina’s research combines academic rigor and theory with industry collaboration and applied policy work. Christina has published in high quality accounting publications in A* and A journals such as 
Accounting, Organizations and Society, the Accounting, Auditing & Accountability Journal, Critical Perspectives on Accounting and Accounting & Finance. A career highlight is her article on emotions and accounting published in the Financial Times Top 45 journal, Accounting, Organizations and Society.  

She has authored several government reports and books, culminating in the High Performing Workplaces Index report, launched at the Prime Minister’s Future Job Forum in 2011 and used by firms to measure their workplace productivity and leadership and management skills. Christina’s work has featured in over 50 media articles in the Australian Financial ReviewThe AustralianSydney Morning Herald and SKY News. Christina is currently leading the Australian Workplace Index project, a strategic partnership between University of Newcastle and Australian National University.

Christina has won several research grants, totaling $2,205,604 in cash funding. She has worked with organisations such as Microsoft, the Department of Finance and Deregulation, the Commonwealth Department of Education, Employment and Workplace Relations, Westpac Banking Corporation, the Victorian Government, the Business Council of Australia, the South Australian Government and others to influence policy and practice.  She was the acting CEO of the Society for Knowledge Economics for 2 years. 

She has received a number of awards for her work, including the Emerald Literati Network Awards for Excellence; the Emerald/EFMD Outstanding Doctoral Research Award in the Interdisciplinary Accounting Research category, the UK Advertising Standards Authority Award; the Mindshift Consulting Group Prize; Saunders Harris’ Prize for Outstanding Academic Achievement; the Carlson Companies’ Award; MGSM’s Award for Competitive Intelligence; and MGSM’s Award for Human Resources Management. She received an Honourable Mention at the 2008 Business and Higher Education Roundtable Awards for Outstanding Achievement in Research and Development.

Christina has taught PhD and Executive courses and been Lecturer in Charge of financial accounting and management accounting post-graduate courses.  She supervises PhD, Masters and Honours students in accounting and strategy.

Selected News Articles

  1. ABC National, Victoria moves to legislate Working from Home, 6:30pm NEWS, with presenter Joe O’Brien, 4 August 2025.
  2. ABC National, Victoria moves to legislate Working from Home, with presenter Angus Randall, 4 August 2025.
  3. ABC Newcastle Mornings show, Working from Home, with presenter Paul Turton, 11th March 2025
  4. The Conversation, More than two-thirds of organisations have a formal work-from-home policy. Here’s how the benefits stack up, 7 March 2025
  5. The Conversation,  From bean-counters to cyber-sleuths: how accountants are a frontline defence against online crime,  10 December 2024
  6. HRMOnline, A third of global productivity gaps can be attributed to poor management, Kate Neilson and Alex Christian, 27 March, 2024.
  7. ABC radio interview with Craig Russel “Working from Home”, 22 January 2024.
  8. Working from home still point of disagreement between staff and CEOs, but new legislation clarifies rules, ABC News, 16 January 2024.
  9. ABC radio, Hilary Harper, Life Matters, Bosses want employees back in the office. Workers are saying no. Welcome to 2024’s workplace front line, 23 November 2023.
  10. ABC radio with Richard Glover, “Drive, Sydney, Working from Home, 16 October 2023.
  11. The office returns: are the days of Australians working from home numbered?, The Guardian, 16 October 2023.
  12. Less productive, more depressed: the problem with working from home, Australian Financial Review, 18 June 2023.
  13. SBS National News, Financial Literacy, Interview, 13 October 2022.
  14. ASX Rings the Bells for Financial Literacy, ASX Media Release, 13 October 2022.
  15. Lonely Staff, Rude Bosses, Newcastle Herald, 19 September 2022.
  16. New benchmarking tool aims to reshape workplaces across Australia, Hunter Business News, 20 September 2022.
  17. New benchmarking tool aims to uplift Australia’s workplace standards, HRMAsia, 15 September 2022.
  18. Experts blame falling financial literacy for stress levels, YourLifeChoices, 12 September 2022.
  19. New benchmarking tool aims to reshape workplaces across Australia, Mirage, 12 September 2022.
  20. New benchmarking tool aims to reshape workplaces across Australia, University of Newcastle Press Release, 12 September 2022.
  21. Australian Workplace Index Video with Morven Cameron, CEO, Lake Macquarie City Council.
  22. New report finds over a third of Australians are financially illiterate, Independent Financial Advisor, 7 September 2022.
  23. Young men know more about money but are terrible with it, The Australian, 6 September 2022.
  24. Financial literacy in Australia drops by almost 10%, Financial Standard, 6 September 2022.
  25. Financial literacy in Australia drops by almost 10%, The News Page, 6 September 2022.
  26. ABC radio, morning news, Dan and Jenny live, Financial Wellbeing in Australia, 5 September 2022.
  27. 2NURFM, Financial Wellbeing in Australia, 2 September 2022.
  28. Greater financial literacy leads to greater life satisfaction, University of Newcastle Press Release, 2 September 2022.
  29. Newcastle’s free tax clinic opens, NovoNews, 6 April 2022
  30. Casting a negative shadow": How the pandemic has increased work demands, ABC News, 30 November 2021.
  31. The Morning Show with Mark Rorke, Castbox FM, 25 November 2021.
  32. Free tax advice from University of Newcastle through Australian Tax Office program, The Newcastle Herald, 24 November 2022.
  33. Tax clinic established at Newcastle Business School to assist the disadvantaged and vulnerable, University of Newcastle Press Release / In the Loop, 19 November 2021.
  34. Tax Help Through Uni for The Poor, Newcastle Herald, 17 November 2021.
  35. How Can Work and Workplaces do More for Workers after Covid?, Newcastle Herald, 30 November 2021.
  36. Casting a Negative Shadow: How the Pandemic has Increased Work Demands, ABC Radio, 30 November 2021.
  37. South China Morning Post, Proof that the Calibre of the Boss Definitely Rules, 17 September 2016.
  38. BusinessThink, Why Doing More with Less Reduces Productivity, 16 December 2015.
  39. BusinessThink, How Smart HR can Drive Value in the Service Sector, 21 October 2015.
  40. SKY Business News, Workplace Productivity, 31 October 2014
  41. Australian Association of Superannuation Funds, Winning Workplaces, October 2013.
  42. BOSS Magazine, High Performing Workplaces, October 2012.
  43. Sydney Morning Herald, Sadly Lacking Measures of good Managers, 6 September 2012, by Nickolas Gruen, CEO Lateral Economics.
  44. Australian Financial Review, Key to productivity is a great boss, 5 Septembe, 2012
  45. Knowledge@Australian School of Business, The Rise of the Compassionate Leader: Should You Be Cruel to Be Kind?, 21 August, 2012 (most downloaded article 2012 at the Knowledge@ASB).
  46. Knowledge@Australian School of Business, What do they Have that We Haven’t – The power of Intangibles, 9 July 2012.
  47. Australian Financial Review, Quality Leadership crucial for Success, 13 March 2012.
  48. Knowledge@ASB, How the Leadership Challenge is Not About Numbers, 20 February 2012.
  49. Australian Financial Review, Real Improvements Begin with 1 million Better Bosses, 13 February 2012.
  50. UNSW webcam interview, February 2012.
  51. Knowledge@ASB, Leadership & Performance: Proof that the Calibre of the Boss Definitely Rules, 25 October 2011.
  52. ABC radio with David Cook, Radio Interview, 1 October, 2011.
  53. Ross Gittins, Look within to pick up productivity, Sydney Morning Herald, 12 October 2011.
  54. CIO Magazine, Future jobs, innovation, and productivity, 11 October 2011.
  55. AFR Boss Magazine, The People Principle, October 2011, pp. 32-36.
  56. UNSW Press, Leadership key to productivity, 7 October 2011.
  57. Australian School of Business, Leadership and management capability is key to Australian workplace productivity, 7 October 2011.
  58. The Australian, Rewarding Workers Could Lift Productivity, 7 October 2011.
  59. Ninenews, Strong leaders make productive workplaces, 6 October 2011.
  60. Australian Financial Review, Being nice boosts profit, 6 October 2011.
  61. Minister Chris Evans, Leadership and Fairness: The Key To Increasing Productivity and Profit, 6 October 2011.
  62. SmartCompany, Profits linked to employee happiness, 6 October 2011.
  63. StartupSmart, Staff satisfaction can treble profits, study claims, 6 October 2011.
  64. The Australian Work Slump Its not you, its your Boss, The Australian, 6 October 2011.
  65. SKE press release, High Performing Workplaces Research Report, 5 October 2011.
  66. Department of Education, Employment and Workplace Relations, High Performing Workplaces Research Brochure, 5 October 2011.
  67. UNSW Research Brochure, High Performing Workplaces, 2010.
  68. ASB Newsletter, Pushing the Hot Buttons: Seduction Strategies for Accountants, June 2010.
  69. Knowledge@ASB, Productivity: How to Make Companies Work Smarter, 21 September 2010.
  70. Institute of Chartered Secretaries, Leadership, culture and management practices in high performing companies, April 2010, pp. 184-5.
  71. Australian Financial Review, Taking the pulse, Friday, 12 March 2010.
  72. Couriermail, Successful bosses find new ways to communicate, 12 March 2010.
  73. Australian Institute of Human Resources Management Magazine, The New High-Performance Workplace Agenda, March 2010, p. 6.
  74. BOSS Magazine, Learning to Work Better, March, 2010.
  75. CPA Australia, What do the 2010 Intergenerational Report, economic recovery and high performing workplaces have in common?, 24 February 2010.

Prizes

Mindshift Consulting Group Prize, LexisNexis - Competitive Intelligence and Strategic Options, Australia

Saunders Harris' Prize for Outstanding Academic Achievement, London, UK

Awards

  • 2009 Emerald​/EFMD Outstanding Doctoral Research Award in the Interdisciplinary Accounting Research category, Accounting, Auditing & Accountability Journal, awarded for the thesis 'Local Players and Global Strategies: The Transformative Effects of Accounting in Strategising'
  • Emerald Literati Network Awards for Excellence 2009 (received for Boedker C., Mouritsen J. and Guthrie J. (2008), 'Enhanced Business Reporting – International Trends and Possible Arenas of Policy Recommendation', Human Resources Costing and Accounting, Vol. 12, No.1, 2008, pp. 14-25)
  • Honourable Mention for Outstanding Achievement in Research and Development, Business and Higher Education Roundtable Awards, 2008
  • Emerald Literati Network Awards for Excellence 2006 (received f​or Boedker C., Guthrie J., Cuganesan S. (2005), 'An Integrated Framework for Visualising Intellectual Capital', Journal of Intellectual Capital, Special Edition: 'Management Consulting Practices on Intellectual Capital', Volume 6, Number 4, 2005)
  • Human Resources Management Award, Macquarie Graduate School of Management, Australia
  • Competitive Intelligence Award, Macquarie Graduate School of Management, Australia
  • Carlson Companies Employee of the Year Award, USA
  • UK Advertising Standards Authority Award for Outstanding Achievement, London, UK

Professional Memberships

Certified Practicing Accountant, AustraliaCurrent
Chartered Accountant Australia and New Zealand Current
Director, High Performing Workplaces Pty Ltd 2015 - current
Research Advisor for the Society for Knowledge Economics, Australia. 2005 - 2014
Member of the Advisory Committee on Australia’s National Innovation System by the Business Council of Australia. 2008 - 2009
Member of the World Intellectual Capital Initiative by the Organisation for Economic Cooperation and Development, Paris. 2007 - 2014
Board Director of the Society for Knowledge Economics, Australia. 2008 - 2010
Acting CEO of the Society for Knowledge Economics, Australia. 2007 - 2009
Panel Member and Referee of the Australasian Reporting Award on Knowledge Capital, Sydney by the Australasian Reporting Awards. 2007 - 2009
Member of the Advisory Committee on Australia’s Innovation Future by the Business Council of Australia. 2006
Member of the Australian Government Consultative Committee on Knowledge Capital, Canberra, founded by the Commonwealth Department of Finance and Deregulation. 2003-2005

Courses Taught

  • Introduction to Accounting Research
  • Financial Literacy for Business Decisions
  • Managing Intangible Resources
  • Managing Agile Organisations
  • Advanced Qualitative Research Design and Methods
  • Management Accounting
  • Executive Programs
  • Accounting Theory



Qualifications

  • Doctor of Philosophy, University of New South Wales
  • Master of Business Administration, Macquarie University

Keywords

  • Accounting controls
  • Calculative Technology
  • Creativity and Innovation
  • Emotions and Affect
  • High Performing Workplaces
  • Leadership
  • Workplace Productivity

Fields of Research

Code Description Percentage
350199 Accounting, auditing and accountability not elsewhere classified 50
350105 Management accounting 50

Professional Experience

UON Appointment

Title Organisation / Department
Professor University of Newcastle
Newcastle Business School
Australia
Edit

Publications

For publications that are currently unpublished or in-press, details are shown in italics.


Book (1 outputs)

Year Citation Altmetrics Link
2005 Boedker C, Australian Guiding Principles on Extended Performance Management A Guide to Better Managing, Measuring and Reporting Knowledge Intensive Organisational Resources : Final Draft, 88 (2005)

Chapter (3 outputs)

Year Citation Altmetrics Link
2013 Boedker C, Runnalls JM, 'Making innovation happen using accounting controls', Handbook of Organizational and Managerial Innovation 98-114 (2013)
DOI 10.4337/9781781005873.00010
2009 Boedker C, 'Intellectual capital statements and the development of organisational knowledge management strategies', Practices, Profession and Pedagogy in Accounting: Essays in Honour of Bill Birkett, Sydney University Press, Sydney, NSW 207-234 (2009)
2008 Boedker C, 'The Hidden Wisdom: A Sustainability Vision of Karl-Erik Sveiby', Inspired by Knowledge in Organisations: Essays in honour of Professor Karl-Erik Sveiby on his 60th birthday 29th June 2008, Swedish School of Economics and Business Administration, Helsinki, Finland 26-38 (2008)

Conference (1 outputs)

Year Citation Altmetrics Link
2007 Binney D, Guthrie J, Boedker C, Nagm F, 'A Framework for Identifying the Intangible Capital Value of ICT Investments', PACIFIC ASIA CONFERENCE ON INFORMATION SYSTEMS 2007, SECTIONS 1-6 (2007)
Citations Scopus - 5

Journal article (15 outputs)

Year Citation Altmetrics Link
2025 Choi B, Lee D, Wright S, Boedker C, 'Social Norms and Tax Compliance Intention During Covid-19: The Case of JobKeeper', Australian Tax Forum: a journal of taxation policy, law and reform, 40, 59-86 (2025) [C1]
2025 Wechtler H, Boedker C, Connell J, 'Leader psychopathy and workplace emotional exhaustion: An illustration of uneven distribution of psychosocial hazards within organisations', Safety Science, 184 (2025) [C1]

Drawing on Dark Triad literatures, this study examines the influence of leader psychopathy on the emotional exhaustion of their subordinates. While previous studies hav... [more]

Drawing on Dark Triad literatures, this study examines the influence of leader psychopathy on the emotional exhaustion of their subordinates. While previous studies have reported on the negative effects of leader psychopathy on subordinates' work outcomes, to date there has been a scarcity of studies examining how the burden of psychosocial leadership hazards falls across the workforce. The aim of this study is to investigate how evenly¿if at all¿it is distributed across gender, age, and hierarchical position. Based on a sample of 1192 Australian employees, the study finds a stronger influence of leader psychopathy on levels of emotional exhaustion among female employees than among males, yet this is moderated by hierarchical status. Although leader psychopathy is found to positively influence emotional exhaustion across all age groups, the effect is stronger for older employees and those with managerial responsibilities. The study contributes to current literature and practice by identifying how leader psychopathy contributes to increased emotional exhaustion among specific groups of employees, providing insights for workplace practitioners and policy makers.

DOI 10.1016/j.ssci.2024.106756
Citations Scopus - 1
Co-authors Julia Connell, Heidi Wechtler
2024 Appuhami R, Bhuiyan F, Boedker C, 'Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity', JOURNAL OF MANAGEMENT CONTROL, 35, 235-264 (2024) [C1]

Organizations increasingly promote individual creativity as a strategy to manage their performance and financial strain. Drawing on self-regulation and goal-setting the... [more]

Organizations increasingly promote individual creativity as a strategy to manage their performance and financial strain. Drawing on self-regulation and goal-setting theories, this study examines whether the diagnostic use of budgets stifles or stimulates managers' creativity directly or indirectly through frugal spending behaviour and perceived goal clarity. Budgetary controls and frugal spending behaviour¿with the focus on conserving resources and constraining spending¿have traditionally been suggested as hindering individual creativity. However, by analysing survey data collected from middle-level managers in Indonesia, our findings show that the diagnostic use of budgets increases managers' frugal spending behaviour which, in turn, enhances their creativity. Furthermore, the diagnostic use of budgets increases managers' perceived goal clarity, with goal clarity and frugal spending behaviour fully mediating the relationship between the diagnostic use of budgets and creativity. The study contributes to the budgeting literature by showing that diagnostic use of budgets encourages managers' frugal spending behaviour to effectively manage organisational costs and stimulate their creativity.

DOI 10.1007/s00187-024-00372-7
Citations Scopus - 5Web of Science - 1
Co-authors Ranjith Appuhami
2024 Chua WF, Fiedler T, Boedker C, 'Projecting, infrastructuring and calculating: From an In vitro to an In vivo carbon market', ACCOUNTING ORGANIZATIONS AND SOCIETY, 112 (2024) [C1]
DOI 10.1016/j.aos.2024.101549
Citations Scopus - 3Web of Science - 1
2022 Boedker C, Chong KM, 'The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity', ACCOUNTING AND FINANCE, 62, 4587-4614 (2022) [C1]
DOI 10.1111/acfi.13009
Citations Scopus - 6Web of Science - 2
2020 Boedker C, Chong K-M, Mouritsen J, 'The counter-performativity of calculative practices: Mobilising rankings of intellectual capital', CRITICAL PERSPECTIVES ON ACCOUNTING, 72 (2020) [C1]
DOI 10.1016/j.cpa.2019.102100
Citations Scopus - 3Web of Science - 26
2019 McDaid E, Boedker C, Free C, 'Close encounters and the illusion of accountability in the sharing economy', ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 32, 1437-1466 (2019) [C1]
DOI 10.1108/AAAJ-09-2017-3156
Citations Scopus - 1Web of Science - 15
2017 Boedker C, Meagher K, Vidgen R, Cogin J, Mouritsen J, 'Doing more with less: productivity or starvation? The Intellectual Asset Health Check', PUBLIC MONEY & MANAGEMENT, 37, 31-38 (2017) [C1]
DOI 10.1080/09540962.2016.1249229
Citations Scopus - 1Web of Science - 1
2013 Boedker C, Chua WF, 'Accounting as an affective technology: A study of circulation, agency and entrancement', ACCOUNTING ORGANIZATIONS AND SOCIETY, 38, 245-267 (2013)
DOI 10.1016/j.aos.2013.05.001
Citations Scopus - 1Web of Science - 91
2010 Boedker C, 'Ostensive versus performative approaches for theorising accounting-strategy research', ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 23, 595-625 (2010)
DOI 10.1108/09513571011054909
Citations Scopus - 5Web of Science - 41
2010 Boedker C, 'Ostensive versus performative approaches for theorising accounting-strategy research (vol 23, pg 595, 2010)', ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 23 949-949 (2010)
2008 Baxter J, Boedker C, Chua WF, 'The future(s) of interpretive accounting research-A polyphonic response from beyond the metropolis', Critical Perspectives on Accounting, 19, 880-886 (2008)

This paper contains a brief response to the debate about the future of interpretive accounting research (IAR) contained in Ahrens et al. [Ahrens T, Becker A, Burns J, C... [more]

This paper contains a brief response to the debate about the future of interpretive accounting research (IAR) contained in Ahrens et al. [Ahrens T, Becker A, Burns J, Chapman C, Granlund M, Habersam M, et al. The future of interpretive research-a polyphonic debate. Critical Perspectives on Accounting; in press]. Our response is structured in the polyphonic style of the Ahrens et al. debate but is positioned as a response which has its authorial roots emanating from beyond the 'metropolis' (the origins of the text being discussed). Drawing on our personal reactions to this text, we organise our response around two themes: first, difference and its connection to self/social worth; and, second, the relationship between IAR's forms of engagement and the construction of possible future(s). It is our conclusion that IAR is capable of sustaining a range of loosely aligned possible futures, cohered both by the enduring differences associated with IAR, as well as a stronger sense of identity formed through decentred and dispersed networks of connective knowledges about accounting practice. Crown Copyright © 2007.

DOI 10.1016/j.cpa.2007.02.009
Citations Scopus - 21
2007 Cuganesan S, Boedker C, Guthrie J, 'Enrolling discourse consumers to affect material intellectual capital practice', Accounting Auditing and Accountability Journal, 20, 883-911 (2007)

Purpose - The purpose of this paper is to provide an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Aus... [more]

Purpose - The purpose of this paper is to provide an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach - The paper is a case study. Data collection techniques comprised semi-structured interviews, in situ observation of meetings and internal presentations, and reviews of documents such as internal memos, strategic plans, IC statements and business performance and annual reports. Findings - Although ambiguity in discourse may reduce its ability to prescribe particular practices, the paper argues that such qualities allow discourse producers greater flexibility in attempting to shape action. At LandsNSW, IC discourse was given shape by those mobilising it. Specifically, constructing IC as a potential solution to practical concerns made IC more attractive to discourse consumers. By interesting and enrolling users in this manner, IC discourse was taken up where it had previously been discarded. Research limitations/implications - External factors that comprised IC discourse outside the organisation have only been given limited attention. It is also acknowledged that discourse consumers extend beyond practice manager level to also include employees in lower level operational positions and that these have not been explored in this study. Purpose - The paper provides useful information on enrolling discourse consumers to affect material intellectual capital practice. © Emerald Group Publishing Limited.

DOI 10.1108/09513570710830281
Citations Scopus - 35
2006 Guthrie J, Boedker C, 'Perspectives on “new” models of business reporting: A reflective note', Accounting Auditing Accountability Journal, 19, 785-792 (2006)

Purpose ¿ The purpose of this paper is to introduce alternative perspectives on "new" business reporting models as they appear in the "thought pieces&quo... [more]

Purpose ¿ The purpose of this paper is to introduce alternative perspectives on "new" business reporting models as they appear in the "thought pieces" in this special themed section of AAAJ. Design/methodology/approach ¿ The paper employs a literature based analysis and critique. The paper is primarily a discussion paper. Findings ¿ There are several research issues examined in the papers in this special theme section which point to the need for researchers to reflect on their motivation, use of theory and values to ensure academic work is making a genuine contribution. Research limitations/implications ¿ "New" models of business reporting are experimental and could be explored in greater depth in future studies. Originality/value ¿ The papers contribute to the growing debate on "value" and key underlying issues associated with the emergence of "new" accounting and reporting practices. Through this process of reflection, hidden assumptions can be exposed, "new" visibilities explored, and competing dilemmas opened up. © 2006, Emerald Group Publishing Limited

DOI 10.1108/09513570610709863
Citations Scopus - 12
2005 Boedker C, Guthrie J, Cuganesan S, 'An integrated framework for visualising intellectual capital', Journal of Intellectual Capital, 6, 510-527 (2005)

Purpose - The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of ... [more]

Purpose - The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to highlight the benefits of adopting an integrated approach to investigating intellectual capital (IC) and proposes the Intellectual Capital Value Creation (ICVC) framework as an analytical model for extending the breadth and depth of existing management consulting and research practices into ICMMR. Design/methodology/approach - The methods deployed by the project team during the consulting project included semi-structured interviews and content analyses. Furthermore, the ICVC framework was developed and deployed as an analytical model to facilitate the investigation of the client organisation's ICMMR practices. Findings - To the client organisation, the ICVC framework proved beneficial in that it enabled senior management to visualise their knowledge resources and how these contribute to organisational value creation. To the project team, the ICVC framework facilitated the identification of organisational knowledge management gaps, highlighting weaknesses in the client organisation's utilisation of its knowledge resources. The framework provides a structured approach for investigating organisations' ICMMR practices and locating and analysing these within a strategic context. Originality/value - The paper highlights to management consultants and others the importance of investigating client organisations' ICMMR practices in an integrated manner and demonstrates to organisations the strategic significance of making "visible" their invisible sources of value creation. © Emerald Group Publishing Limited.

DOI 10.1108/14691930510628799
Citations Scopus - 69
Show 12 more journal articles

Report (7 outputs)

Year Citation Altmetrics Link
2024 Boedker C, Choi B, Niass J, 'Feasibility Study on Streamlining the Submission Process for Payroll Tax Information to Revenue NSW by Utilising Data Already Furnished to the ATO', Revenue NSW (2024)
2022 Wu M, Boedker C, 'FINANCIAL WELL-BEING AND GENERAL LIFE SATISFACTION IN AUSTRALIA' (2022)
Co-authors Cathy Wu
2013 Boedker C, Bogg P, Chong KM, Mouritsen J, 'Leadership, Culture and Management Practices of High Performing Workplaces in Australia: Indicative Guidelines through Case Studies of High and Mid Performing Workplaces', Australian Government Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education through the Workplace Innovation Program and the Society for Knowledge Economics, 2009 (2013)
2011 Boedker C, Cogin J, Langford P, Meagher K, Mouritsen J, Runnalls JM, et al., 'Leadership, Culture and Management Practices of High Performing Workplaces in Australia: Literature Review and Firm Diagnostics', Department of Education, Employment and Workplace Relations, 168 (2011)
2011 Boedker C, Vidgen R, Meagher K, Cogin J, Mouritsen J, Runnalls JM, 'Leadership, culture and management practices of high performing workplaces in Australia: the high performing workplaces index', Commonwealth Department of Education, Employment and Workplace Relations, 65 (2011)
2009 Van Reenen J, Bloom N, Mathews J, Boedker C, Sampson D, Gollan P, et al., 'Management Matters in Australia: Just how productive are we?', Commonwealth Department of Industry, Innovation, Science and Research (2009)
2007 Boedker C, Guthrie J, Binney D, 'Intangible Drivers of Organisational Productivity and Prosperity - International Trends and Developments in Extended Performance Management, Measurement and Reporting', Commonwealth Department of Finance and Deregulation (2007)
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Grants and Funding

Summary

Number of grants 17
Total funding $2,197,505

Click on a grant title below to expand the full details for that specific grant.


20242 grants / $54,219

Feasibility Study on Streamlining the Submission Process for Payroll Tax Information to Revenue NSW by Utilising Data Already Furnished to the ATO$44,568

Revenue NSWhas approached the University of Newcastle to conduct a feasibility study to investigate and identify plausible options for streamlining the submission process for Payroll Tax information to Revenue NSW by utilising data already furnished to the ATO.

Government’s aim is to eliminate duplication of payroll tax information to reduce the compliance burden for businesses and improve operating efficiency, staff productivity and data handling processes across state and federal government departments.

The research team will prepare a 15 page report for Revenue NSW, which evaluates benefits, opportunities and obstacles to the proposed project and makes strategic recommendations for streamlining the submission process for payroll tax information in Australia.

Funding body: Revenue NSW

Funding body Revenue NSW
Project Team

Christina Boedker; Bobae Choi

Scheme Revenue NSW Grant Funding Scheme
Role Lead
Funding Start 2024
Funding Finish 2024
GNo
Type Of Funding C1600 - Aust Competitive - StateTerritory Govt
Category 1600
UON N

Bridging the Gap: The role of management accountants in cybersecurity risk management.$9,651

Funding body: Chartered Global Management Accountants (CIMA)

Funding body Chartered Global Management Accountants (CIMA)
Project Team

Dr Zhongtian Li (Chief) Dr Jing Jia (Co-investigator) Karen Handley (Co-investigator) Professor Christina Boedker (Co-investigator) Nirmala Nath (Co-investigator)

Scheme CIMA
Role Investigator
Funding Start 2024
Funding Finish 2025
GNo
Type Of Funding C3500 – International Not-for profit
Category 3500
UON N

20223 grants / $519,343

University of Newcastle Tax Clinic$299,343

Funding body: Australian Taxation Office

Funding body Australian Taxation Office
Project Team Professor Christina Boedker, Mr Christian O'Connor
Scheme Research Grant
Role Lead
Funding Start 2022
Funding Finish 2024
GNo G2101188
Type Of Funding C2100 - Aust Commonwealth – Own Purpose
Category 2100
UON Y

Australian Workplace Index$210,000

The Australian Workplace Index

Funding body: RSP Stimulus Award Scheme

Funding body RSP Stimulus Award Scheme
Scheme University of Newcastle
Role Lead
Funding Start 2022
Funding Finish 2022
GNo
Type Of Funding Internal
Category INTE
UON N

Tax filing behaviour of tax agents in the context of Jobkeeper Scheme$10,000

Funding body: College of Human and Social Futures | University of Newcastle

Funding body College of Human and Social Futures | University of Newcastle
Project Team

A/Prof Bobae Choi (lead), Prof Christina Boedker, A/Prof Doowon Lee, Professor Sue Wright (UTS), Mr Michael Mumford (Tax Practitioners Board - TPB), Mr Trevor Hickman (TPB), Mr Tim Brushaber (ATO)

Scheme CHSF - Pilot Research Scheme: Projects, Pivots, Partnerships
Role Investigator
Funding Start 2022
Funding Finish 2022
GNo
Type Of Funding Internal
Category INTE
UON N

20212 grants / $52,272

Australian Workplace Index infrastructure$27,272

Funding body: Australian National University

Funding body Australian National University
Project Team Professor Christina Boedker, Professor Kieron Meagher
Scheme Two Party Research Collaboration Agreement
Role Lead
Funding Start 2021
Funding Finish 2022
GNo G2101204
Type Of Funding Scheme excluded from IGS
Category EXCL
UON Y

Australian Workplace Index – Stage 1 infrastructure establishment$25,000

Funding body: College of Human and Social Futures | University of Newcastle

Funding body College of Human and Social Futures | University of Newcastle
Scheme CHSF - Equipment and Infrastructure
Role Lead
Funding Start 2021
Funding Finish 2021
GNo
Type Of Funding Internal
Category INTE
UON N

20151 grants / $13,636

Building Well-being and Resilience in Northern Adelaide$13,636

Funding body: South Australian Health and Medical Research Institute, Wellbeing and Resilience Centre, Adelaide

Funding body South Australian Health and Medical Research Institute, Wellbeing and Resilience Centre, Adelaide
Project Team

Christina Boedker, Kieron Meagher

Scheme Wellbeing & Resilience Program
Role Lead
Funding Start 2015
Funding Finish 2016
GNo
Type Of Funding Other Public Sector - State
Category 2OPS
UON N

20141 grants / $140,000

High Performing Workplaces for Northern Adelaide Enterprises and Family Businesses$140,000

Funding body: Department of Manufacturing, Innovation, Trade, Resources and Energy, South Australian Government

Funding body Department of Manufacturing, Innovation, Trade, Resources and Energy, South Australian Government
Project Team

Christina Boedker and Kieron Meagher

Scheme Department of Manufacturing, Innovation, Trade, Resources and Energy, South Australian Government
Role Lead
Funding Start 2014
Funding Finish 2017
GNo
Type Of Funding Other Public Sector - State
Category 2OPS
UON N

20091 grants / $515,000

Leadership, Culture and Management Practices of High Performing Workplaces in Australia.$515,000

Funding body: Department of Education, Employment and Workplace Relations, Commonwealth of Australia

Funding body Department of Education, Employment and Workplace Relations, Commonwealth of Australia
Project Team

Professor Kieron Meager, Professor Richard Vidgen

Scheme Workplace Innovation Fund
Role Lead
Funding Start 2009
Funding Finish 2014
GNo
Type Of Funding C1500 - Aust Competitive - Commonwealth Other
Category 1500
UON N

20083 grants / $542,035

Impact of Managerial Practices on Firm Performance$460,035

Funding body: Department of Innovation, Industry, Science and Research

Funding body Department of Innovation, Industry, Science and Research
Project Team

Professor Roy Green, Professor John Mathews, Dr Christina Boedker, Dr Renu Agarwal, Associate Professor John Buchanan, Professor Danny Samson, Professor John Van Reenen, Professor Nick Bloom, Associate Professor Paul Gollan, Dr Phil Toner.

Scheme Department of Innovation, Industry, Science and Research, Reference: ATM ID: EntCon-Research-1308.
Role Investigator
Funding Start 2008
Funding Finish 2009
GNo
Type Of Funding C1500 - Aust Competitive - Commonwealth Other
Category 1500
UON N

The Role of Leadership, Culture and Management in Enabling Innovation at the Workplace Level$50,000

Funding body: Department of Innovation, Industry and Regional Development, Victorian Government

Funding body Department of Innovation, Industry and Regional Development, Victorian Government
Project Team

Professor Christina Boedker and Professor Kieron Meagher

Scheme Workplace Innovation Program
Role Lead
Funding Start 2008
Funding Finish 2009
GNo
Type Of Funding C1700 - Aust Competitive - Other
Category 1700
UON N

Role of Government in Workplace Innovation for Productivity$32,000

Funding body: Department of Education, Employment and Workplace Relations, Commonwealth Government

Funding body Department of Education, Employment and Workplace Relations, Commonwealth Government
Project Team

Christina Boedker

Scheme Workplace Innovation Scheme
Role Lead
Funding Start 2008
Funding Finish 2008
GNo
Type Of Funding C1700 - Aust Competitive - Other
Category 1700
UON N

20072 grants / $251,000

Visualising Value in Australian Organisations: Case Studies in Extended Performance Management, Measurement and Reporting$244,000

Funding body: ARC (Australian Research Council)

Funding body ARC (Australian Research Council)
Project Team

Prof J Guthrie; Prof CA Adams; Ms C Boedker; Prof J Mouritsen; Prof G Roos

Scheme Linkage Projects
Role Investigator
Funding Start 2007
Funding Finish 2007
GNo
Type Of Funding C1200 - Aust Competitive - ARC
Category 1200
UON N

Global Strategies and Local Players$7,000

Funding body: Microsoft Corporation

Funding body Microsoft Corporation
Project Team

Christina Boedker

Scheme Microsoft Corporation
Role Lead
Funding Start 2007
Funding Finish 2008
GNo
Type Of Funding External
Category EXTE
UON N

20061 grants / $60,000

Strategy and Management Controls in a Global Network of Practice$60,000

Funding body: UNSW

Funding body UNSW
Project Team

Christina Boedker

Scheme UNSW PhD Scholarship
Role Lead
Funding Start 2006
Funding Finish 2007
GNo
Type Of Funding Internal
Category INTE
UON N

20041 grants / $50,000

Intellectual Capital Measurement, Management and Reporting$50,000

Funding body: NSW Department of Land

Funding body NSW Department of Land
Project Team

Professor James Guthrie, Christina Boedker

Scheme NSW Department of Land
Role Investigator
Funding Start 2004
Funding Finish 2006
GNo
Type Of Funding Other Public Sector - State
Category 2OPS
UON N
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Research Supervision

Number of supervisions

Completed7
Current1

Current Supervision

Commenced Level of Study Research Title Program Supervisor Type
2022 PhD Understanding and Evaluating Australia's Current Practices for Carbon Assurance PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle Principal Supervisor

Past Supervision

Year Level of Study Research Title Program Supervisor Type
2024 PhD COVID-19 Crisis, Firm Outcomes and CEO Compensation PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle Co-Supervisor
2017 Masters Personal Encounters and the Illusion of Accountability in the Sharing Economy Accounting, UNSW Australia Principal Supervisor
2016 PhD Accounting and Market-Making: the Case of the Australian Carbon Market Accounting, UNSW Australia Principal Supervisor
2015 PhD Accounting in Local Governments: A study of circulation and calculation Accounting, Stockholm University Co-Supervisor
2014 PhD Risk Management in Large Danish Public Capital Investment Programmes Accounting, Copenhagen Business School Co-Supervisor
2013 PhD On Trying to Make Investments Responsible: An analysis of integrating environmental, social and corporate governance issues into institutional investment process Accounting, UNSW Co-Supervisor
2007 Honours Weak Technologies and Strong Objects at the New South Wales Department of Lands Accounting, UNSW Australia Co-Supervisor
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News

News • 12 Sep 2022

New benchmarking tool aims to reshape workplaces across Australia

More than half of Australian employees feel lonely in their work, with 15 per cent feeling 'extremely lonely', and younger Australians below 29 years of age feeling lonelier than any other age group.

News • 2 Sep 2022

Greater financial literacy leads to greater life satisfaction

More than a third of Australians are financially illiterate, according to newly released research from the University of Newcastle.

Two pairs of hands over a set of papers

News • 19 Nov 2021

Tax clinic established at Newcastle Business School to assist the disadvantaged and vulnerable

Disadvantaged and vulnerable members of the Hunter community will have access to free tax advice and assistance following the announcement by Assistant Treasurer the Hon. Michael Sukkar of the expansion of the National Tax Clinic program. The Newcastle Business School in partnership with the Newcastle Law School at the University of Newcastle has been awarded $300,000 under the program.

Professor Christina Boedker

Position

Professor
Accounting and Head of Discipline Accounting and Finance
Newcastle Business School
College of Human and Social Futures

Focus area

Accounting and Finance

Contact Details

Email christina.boedker@newcastle.edu.au
Phone 0249138531
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