Naomi Soderstrom

Contact details

+61 3 903 57702
Room 024, Level 8
The Spot
198 Berkeley St (Building 110)

Postal address

Department of Accounting
Level 7, 198 Berkeley St, University of Melbourne, Melbourne, VIC 3010, Australia


After previous visiting positions at the University of Melbourne, Dr. Naomi Soderstrom joins the Department of Accounting full time. Naomi has received her PhD in Accounting and Information Systems from Northwestern University. Her primary research areas are managerial accounting and environmental accounting. Naomi's work has appeared in major journals including Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Journal of the American Medical Association, Review of Accounting Studies, Contemporary Accounting Research, Journal of Management Accounting Research, Journal of Accounting, Auditing, and Finance, and Journal of Accounting and Public Policy in the U.S. and Accounting Organizations and Society and the European Accounting Review in Europe. She is on the editorial boards of five journals and a member of professional organisations and academic societies such as, the American Accounting Association, Institute of Management Accountants, Phi Beta Kappa and Beta Gamma Sigma. Prior to joining the University of Melbourne, Dr. Soderstrom taught at the University of Colorado at Boulder, the University of Washington and the University of Colorado at Denver. Naomi was also the visiting Professor at IE Business School (Madrid, Spain), the University of Mannheim (Mannheim, Germany) and the Stuttgart Institute of Management and Technology.

Research Interests

  • Archival Managerial Accounting (Health Care, Environment)
  • Corporate social responsibility issues
  • Empirical managerial accounting with an emphasis on the health care industry


Doctor of Philosophy in Accounting and Information Systems, Northwestern University. (1990)
Masters of Science in Accounting and Information Systems, Northwestern University. (1986)
Bachelor of Arts in Psychology, Reed College. (1981)

Professional Memberships

American Accounting Association
European Accounting Association
Institute of Management Accountants


Journal Articles

Balakrishnan R, Labro E, Soderstrom N. (2014) "Cost Structure and Sticky Costs", Journal of Management Accounting Research, vol.26 (2)

Jung B, Soderstrom N, Yang S. (2013) "Earnings smoothing activities of firms to manage credit ratings", Contemporary Accounting Research, vol.30 (2), pp.645 - 676.

Cardinaels E, Soderstrom N. (2013) "Managing in a complex world: Accounting and governance choices in hospitals", European Accounting Review, vol.22 (4), pp.647 - 684.

Ernst C, Szczesny A, Soderstrom NS, Siegmund F, Schleppers A. (2012) "Success of commonly used operating room management tools in reducing tardiness of first case of the day starts: Evidence from German hospitals", Anesthesia and Analgesia, vol.115 (3), pp.671 - 677.

Eldenburg LG, Gunny KA, Hee KW, Soderstrom N. (2011) "Earnings management using real activities: Evidence from nonprofit hospitals", Accounting Review, vol.86 (5), pp.1605 - 1630.

Eldenburg L, Soderstrom N, Willis V, Wu A. (2010) "Behavioral changes following the collaborative development of an accounting information system", Accounting Organizations and Society, vol.35 (2), pp.222 - 237.

Balakrishnan R, Eldenburg L, Krishnan R, Soderstrom N. (2010) "The Influence of Institutional Constraints on Outsourcing", Journal of Accounting Research, vol.48 (4), pp.767 - 794.

Johnston D, Sefcik S, Soderstrom NS. (2008) "The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market", European Accounting Review, vol.17 (4), pp.747 - 764.

Campbell K, Johnston D, Sefcik SE, Soderstrom NS. (2007) "Executive compensation and non-financial risk: An empirical examination", Journal of Accounting and Public Policy, vol.26 (4), pp.436 - 462.

Soderstrom NS, Sun K. (2007) "IFRS Adoption and Accounting Quality: A Review", European Accounting Review, vol.16 (4), pp.675 - 702.

Balakrishnan R, Soderstrom NS, West TD. (2007) "Spending Patterns with Lapsing Budgets: Evidence from U.S. Army Hospitals", Journal of Management Accounting Research, vol.19 (1), pp.1 - 23.

Non-Peer Reviewed Publications

Soderstrom N. (2013) "Sustainability reporting: past, present, and trends for the future", Insights: Melbourne Economics and Commerce, vol.13, pp.31 - 37.

Allen S, Ramanan R, Soderstrom NS. (2012) "Blue Mountain State University – A Case Study Selecting Socially Responsible Contractors for a New Building", International Research Journal of Applied Finance, vol.Case Study Series January, 2012

Soderstrom NS. (2008) "Accounting for Sustainability", Accounting Review, vol.83 (5), pp.1383 - 1384.


Potter B, Soderstrom N. (2014) "Exploring the Challenges of Broadening Accounting Reports: Insights From Research", , pp. - .

Teaching responsibilities

  • ACCT40002 - Research in Management Accounting (Semester 1)
  • ACCT90020 - Management Accounting Research (Semester 1)
  • ACCT90033 - Integrated Accounting Studies (Semester 1)
  • ACCT90037 - Advanced Management Accounting Research (Semester 1)