OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Auditing & Accountability Journal is 6. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-08-01 to 2026-08-01.)

Article	Citations
AAAJ Literature and Insights 36.3 Editorial	86
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	75
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	45
Accounting, finance and conflict in football arenas	44
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	39
A reflection on contemporary myths of women's football: a historical analysis	35
Why does the European football market need a revolution?	34
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	32
Impression management at board meetings: accountability in public and in private	30
Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry	28
IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes	25
Navigational space for the absence of sustainability assurance in China	24
Accountability for responsibility: a case study of a more intelligent enactment of accountability	23
Researching race, accounting and accountability: past, present and future	22
A place in accounting	22
Framing the use of performance management in universities: the paradox of business disciplines	21
The editor and the board member: in a beautiful Pea Green boat	21
Blending logics with performance management systems in an NGO setting	19
University sustainability performance as a catalyst for societal change	18
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice	18
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi	17
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation	17
AAAJ Literature and Insights Resist to exist in accounting	17
“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020	17
Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations	17

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia	17
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)	16
LGBTIQ+ staff and shifting client power within professional services firms	16
Exploring dynamic duality between formal and non-formal accountability processes in a public services context	16
Decoding corruption in Brazilian construction multinationals	16
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda	16
Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research	15
The contronymity of project accounting for performing the relevance of project outcomes	15
Technological innovation and the co-production of accounting services in small accounting firms	15
Coordinating assemblages: accounting for a novel disaster	15
The embedded construction of price fairness evaluations: a case study of Air Greenland	14
AAAJ Literature and Insights The accountant in her bed	14
The accounting profession is undergoing a change	14
Review Papers Examining accountability in relation to local football communities	13
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	13
The contested nature of third-sector organisations	13
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	13
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	12
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	12
Material flow cost accounting in Vietnam: a multi-level exploration	11
Digitalization in accounting–Warmly embraced or coldly ignored?	11
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	11
The role of emerging technologies in shaping the future of accounting	11
Adaptive framing of sustainability in CEO letters	11
The commodification of education: an academic dilemma	10
Boundary objects: sustainability reporting and the production of organizational stability	10
Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries	10
Introduction to special issue on ethnographies of accountability	10
Accounting and racial violence in the postbellum American South	10
Towards a future-oriented accountability: accounting for the future through Earth Observation data	10
Reporting controversial issues in controversial industries	10
Paternalism as a long-term strategy of a management control system	10
Carbon toolmaking: responding to multiple interacting logics in carbon management	10
Quality management adoption and management accounting change in a sub-Saharan African firm	10
The lived experiences of South African Black accountants within the framework of the chartered accountancy profession sector code	10
Accountability in permissioned blockchains: through the ledger, the code and the people	10
Accounting for digital promises: restoring and transforming promissory narratives	10
Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)	10
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry	10
Children, imagination and outer space exploration: implications for space accountability systems	10
The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences	10
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters	10
Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective	9
Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses	9
Literature and Insights Editorial	9
The #MeToo legacy and “the Collective Us”: conceptualising accountability for sexual misconduct at work	9
‘Be a game changer and keep the ball rolling’: exploring linkages between football clubs, charitable foundations and doing good	9
Corporate accountability during crisis in the digitized era	9
Fraud mitigation: a hope for United Nation's Sustainable Development Goals (SDGs) 2030	9
Constructing an accountability regime for proxy advisors: an organizational roles perspective	9

The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?	9
Disputed interpretations and active strategies of resistance during an audit regulatory debate	9
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings	9
Being left behind: disclosure strategies to manage the Juukan Gorge cave blast	9
Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms	9
Communication, disclosure and power games: a figurational approach to understanding CPA Australia's corporate governance scandal	8
Contavidade	8
Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance	8
“Football is war” – FIFA's reactions to a real war and the response of football fans	8
A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist	8
Responding to employee-based race inequalities in National Health Service (England): accountability and the Workforce Race Equality Standard	8
A football debate: the future of football accountability research	8
Alternative accounts, rivers and dams: the case of the Green Earth Volunteers’ river project	8
Green governmentality and climate change risk management: the case of a regulatory reform in Bangladesh	8
On the accounting implications of the dilemma: who speaks for nature?	8
Beyond replacement and absorption: exploring integrative pathways to accounting colonisation	8
Practical and theoretical judgment in data-driven financial due diligence	8
Tone at the top, corporate irresponsibility and the Enron emails	8
The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector	8
Climate apartheid: the failures of accountability and climate justice	8
It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks	8
Addressing systemic social and environmental challenges: the role of accounting and accountability practices	8
What place is this?	7
Accountability, emergency and liberty during COVID-19 in the UK 2020–22	7
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue	7
Methodological insights: interview quotations in accounting research	7
Audit society, organisational response and (de-)coupling: an Italian story	7
Umbrella protectors? Analysing valuing, hybridity and compromises for Chinese middle managers	7
Make China great again: the strategies of Confucian accountants	7
Believe, resist and conquer	7
The interaction of hierarchical and socializing accountability and the emergence of intelligent accountability in a classroom – a critical analysis	7
Grassroots accountability: the practical and symbolic aspects of performance	7
Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621)	7
Literature and Insights Editorial	6
To boldly go where no one has gone before: a critical realist approach to space accounting	6
Monetization of politics and public procurement in Ghana	6
Politics of accounting evidence in privatising telecommunications in Sri Lanka	6
Identity performances on professional accounting association magazine covers	6
Listen to their silent cries	6
Interventionist research in management accounting: promoting engagement through face-to-face dialogues	6
The professional identity of accountants – an empirical analysis of job advertisements	6
Oh, not again!	6
Management control practices and pragmatism	6
Calculating a life: classification, valuation and compensation in the British abolition of slavery	6
The making of a multiplicity of overlapping controls	6
The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences	6
AAAJ Literature and Insights: Voices of resistance	6
Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club	6
Do accounting disclosures help or hinder individual donors’ trust repair after negative events?	6
Field-configuring events and the failure to standardise accounting for carbon emissions	6