Accounting Auditing & Accountability Journal

Papers
(The median citation count of Accounting Auditing & Accountability Journal is 3. 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 2020-10-01 to 2024-10-01.)
ArticleCitations
“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks99
Global supply chains after COVID-19: the end of the road for neoliberal globalisation?89
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis82
Remote working, management control changes and employee responses during the COVID-19 crisis72
Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic60
Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value55
Exploring the programmability of management accounting work for increasing automation: an interventionist case study50
The pre-history of sustainability reporting: a constructivist reading50
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research49
Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking47
Blockchain in accounting research: current trends and emerging topics46
Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England43
Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change42
Social and environmental accounting in developing countries: contextual challenges and insights40
Consequences of CSR reporting regulations worldwide: a review and research agenda38
Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?38
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable38
Unpacking dialogic accounting: a systematic literature review and research agenda38
Institutional logics and practice variations in sustainability reporting: evidence from an emerging field35
Accounting articles on developing countries in ranked English language journals: a meta-review34
Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective33
Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information33
The fate of accounting for public governance development32
Digital transformation and accountants as advisors31
Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control31
Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?29
Accounting, inequality and COVID-19 in Australia28
Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania27
Coping with COVID-19: the role of accounting in shaping charities' financial resilience27
Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea27
Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities26
Institutional logic and scholars' reactions to performance measurement in universities26
Exploring blockchain in the accounting domain: a bibliometric analysis25
Blockchain in accounting, accountability and assurance: an overview25
Accounting for (public) value(s): reconsidering publicness in accounting research and practice25
The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context25
Standard setting in times of technological change: accounting for cryptocurrency holdings24
Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability22
NGO responses to financial evaluation: auditability, purification and performance22
The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises22
Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity21
(Counter) accounting for hybrid organising: a case of the Great Exhibition of the North21
The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)21
Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting21
Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms21
Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty20
Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic20
Management controls and crisis: evidence from the banking sector20
Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study20
Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises19
Old ways and new means: Indigenous accountings during and beyond the pandemic18
Tackling the integration challenge between environmental strategy and environmental management accounting18
Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals18
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?18
COVID-19 and the governmentality of emergency food in the City of Turin18
Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring18
The pervasive role of accounting and accountability during the COVID-19 emergency18
The diffusion of sustainability key performance indicators in a developing country context17
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?17
Managers' subtle resistance to neoliberal reforms through and by means of management accounting17
The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society17
Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic17
Algorithmic accountability: robodebt and the making of welfare cheats16
Critical race theory, counter-accounting, and the emancipatory potential of counter-stories16
Ambidextrous sustainability, organisational structure and performance in hybrid organisations16
Into the woods of corporate fairytales and environmental reporting16
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies15
Understanding accountability in blockchain systems15
The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs15
Dynamic accountability and the role of risk reporting during a global pandemic15
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects14
Public value and the planet: accounting in ecological reconstitution14
The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam14
Competing logics in a hybrid organization: ICT service provision in the Italian health care sector14
Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies14
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies14
Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling13
COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric13
Whistleblowing and accounting for the public interest: a call for new directions13
Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector13
Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS12
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London12
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations12
The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic12
Digitalization in accounting–Warmly embraced or coldly ignored?12
Envisioning legitimacy: visual dimensions of NGO annual reports12
The loopholes of algorithmic public services: an “intelligent” accountability research agenda12
Emergence of corporate political activities in the guise of social responsibility: dispatches from a developing economy11
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue11
Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy11
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?11
Space for accounting and accountability: realising potential management accounting research contributions to the space sector11
Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran10
The rhetoric of New Zealand's COVID-19 response10
Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project10
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization10
Biased by design – the case of horizontal accountability in a hybrid organization10
Spirituality, happiness and auditors' commitment: an interbeing perspective10
Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations9
The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability9
What is good work in a hybrid organization? On the efforts of sequencing registers of valuation9
Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation9
Indigenous practices of accounting on the ground: a Bourdieusian perspective9
Accounting in and for hybrids. Observations of the power of disentanglements9
A decade of integrated reporting studies: state of the art and future research implications9
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets9
Testing times: governing a pandemic with numbers9
Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse9
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory9
Methodological insights: interview quotations in accounting research9
Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies9
Neoliberalism and management accounting: reconfiguring governmentality and extending territories9
Triggering sustainability communication in a B2B context: combining action research and sensemaking9
The gilded path: capital, habitus and illusio in the fund management field8
Doing critical dialogic accounting and accountability research: an analytical framework and case illustration8
Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni’s struggle for emancipation8
Accounting's role in resisting wage theft: a labour process theory analysis8
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies8
Century plus journeys: using career crafting to explore the career success of pioneer women accountants8
Unveiling a postcolonial neoliberalism: hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka8
The stereotype of accountants: using a personality approach to assess the perspectives of laypeople8
Facilitating accountability in corporate sustainability reporting through Spotlight Accounting8
We are what we tell: an enquiry into NGOs' organizational identity and accountability8
Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift8
Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization8
(Job)Keeping up appearances8
The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities7
Regulation as a force for hybrid organization: evidence from the Bonneville Power Administration (1980–2012)7
Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic7
Performance measurement in a transitional economy: unfolding a case of KPIs7
Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House7
Hypocrisy and legitimacy in the aftermath of a scandal: an experimental study of stakeholder perceptions of nonfinancial disclosure7
Prison break from financialization: the case of the PRI reporting and assessment framework7
Beyond the planetary boundaries: exploring pluralistic accountability in the new space age7
Corporate reporting to the crown: a longitudinal case from colonial Africa7
The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure7
How accounting creates performative moments and performative momentum7
Accounting for biosecurity in Italy under COVID-19 lockdown7
Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”6
Larson and socio-economic closures in public accountancy professionalization6
Turning around accountability6
Combining accountability forms: transparency and “intelligent” accountability in a public service organization6
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings6
Public health interventions in English local authorities: constructing the facts, (re)imagining the future6
The unfolding rationales surrounding management accounting innovations: a balanced scorecard case6
Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China6
Methodological Paper What counts as “good” qualitative accounting research? Researchers' perspectives on assessing and proving research quality6
“Contra omnes et singulos a via domini aberrantes”: accounting for confession and pastoral power during the Roman Inquisition (1550–1572)6
The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?6
Logics, complexities and paradoxical tensions: management controls in a clustered firm6
Employees’ identification and management control systems: a case study of modern policing6
Professional judgement in accounting and Aristotelian practical wisdom6
Methodological Insights Accounting talk: developing conversation analysis in accounting research5
“The frog in the pan”: relational transformation of public values in the UK tax authority5
Understanding reporting boundaries in annual reports: a conceptual framework5
The contemporary football industry: a value-based analysis of social, business structural and organisational stakeholders5
Disputed interpretations and active strategies of resistance during an audit regulatory debate5
Magicians, unicorns or data cleaners? Exploring the identity narratives and work experiences of data scientists5
Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain5
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh5
Impression management at board meetings: accountability in public and in private5
Inscriptions without boundaries: how action at a distance is enabled on social media5
Accounting and disciplinary methods in fishery management5
Professionalisation of accounting in developing countries: 25 years of research5
Governance of professional accounting bodies: a comparative analysis5
“As bad as bad can be”: accounting for species extinction in the North Pacific5
Toward an understanding of strategic control at a distance in public service delivery5
Accounting, finance and conflict in football arenas5
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–19935
Dialogical and situated accountability to the public. The reporting of nuclear incidents5
An algorithmic historiography of biodiversity accounting literature5
Adopting and adapting sustainability accounting: fit and faith in a family business5
Accountability logics in disability service NPOs – Incorporating the role of service user advocacy in accountability and management control systems5
The sunk cost fallacy and throwing the baby out with the bathwater: a little like rocket science4
Carbon toolmaking: responding to multiple interacting logics in carbon management4
Navigational space for the absence of sustainability assurance in China4
Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting4
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness4
Enhancing value in healthcare: towards a trans-disciplinary approach4
Internal auditor independence as a situated practice: four archetypes4
Decolonising the NDIS: a third space to account for First Nations' values4
Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621)4
The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government4
Why does the European football market need a revolution?4
The language of profit warnings: a case of denial, defiance, desperation and defeat4
Accounting for the Nazi Aryanisation of German banks4
On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark4
Self, ethics, morality and accountability: a case of a public university4
Fictions and mirages: measuring and auditing the immeasurable in monetary terms4
Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army4
Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic4
The development and application of a decision-useful measure of environmental best practice for the mining industry4
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective4
Institutionalisation of weak conceptions of sustainability in the United Nations Clean Development Mechanism: empirical evidence from Malaysian organisations4
Boundary work at the margins of politics and auditing: rationalising advertising probity in Ontario4
Technological innovation and the co-production of accounting services in small accounting firms4
The professional identity of accountants – an empirical analysis of job advertisements3
Accountability, emergency and liberty during COVID-19 in the UK 2020–223
Strategising management accounting: liberal origins and neoliberal trends3
Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects3
Exploring accountability of Australia and New Zealand's temporary labour mobility programmes in Samoa using a talanoa approach3
Centers of data appropriation: evidence from a Nordic hotel chain3
External audit quality: its meaning, representations and potential conflict in practice3
Do accounting disclosures help or hinder individual donors’ trust repair after negative events?3
Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-193
Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission3
Understanding political accountability in a strong structuration framework3
Global university rankings and the metrics maze3
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry3
Avoiding Whig interpretations in historical research: an illustrative case study3
Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana3
In memory of Jeffrey Unerman3
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 18953
Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club3
The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences3
Research environment and organisational learning mechanisms in the age of pandemics: the case of accounting research3
Institutional entrepreneurship: collaborative change in a complex Canadian organization3
Between consultation and control: how incubators perform a governance function for entrepreneurial firms3
Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency3
“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir3
Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms3
It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks3
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