OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Auditing & Accountability Journal is 5. 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 2022-05-01 to 2026-05-01.)

Article	Citations
AAAJ Literature and Insights 36.3 Editorial	148
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	81
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	66
Resisting accounting in the name of discipline	54
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	54
Why does the European football market need a revolution?	39
Accounting, finance and conflict in football arenas	39
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	34
A reflection on contemporary myths of women's football: a historical analysis	32
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	29
Impression management at board meetings: accountability in public and in private	29
IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes	27
Navigational space for the absence of sustainability assurance in China	24
Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry	22
Researching race, accounting and accountability: past, present and future	22
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	21
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	20
Accountability for responsibility: a case study of a more intelligent enactment of accountability	19
A place in accounting	18
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice	17
Rainbow numbers	17
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation	17
The editor and the board member: in a beautiful Pea Green boat	17
Framing the use of performance management in universities: the paradox of business disciplines	16
Blending logics with performance management systems in an NGO setting	16

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia	15
Decoding corruption in Brazilian construction multinationals	15
University sustainability performance as a catalyst for societal change	15
Impact valuations in social finance: emic and polyvocal stakeholder accounts	14
“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020	14
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)	14
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi	14
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda	14
Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations	14
AAAJ Literature and Insights Resist to exist in accounting	14
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	14
Coordinating assemblages: accounting for a novel disaster	13
Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research	13
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	12
LGBTIQ+ staff and shifting client power within professional services firms	12
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	12
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	12
AAAJ Literature and Insights The accountant in her bed	12
Exploring dynamic duality between formal and non-formal accountability processes in a public services context	12
The contronymity of project accounting for performing the relevance of project outcomes	12
The embedded construction of price fairness evaluations: a case study of Air Greenland	12
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	12
Technological innovation and the co-production of accounting services in small accounting firms	12
The accounting profession is undergoing a change	12
The contested nature of third-sector organisations	11
Review Papers Examining accountability in relation to local football communities	11
Adaptive framing of sustainability in CEO letters	11
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	10
Reporting controversial issues in controversial industries	10
Material flow cost accounting in Vietnam: a multi-level exploration	10
Digitalization in accounting–Warmly embraced or coldly ignored?	10
Accounting for digital promises: restoring and transforming promissory narratives	10
The role of emerging technologies in shaping the future of accounting	10
Paternalism as a long-term strategy of a management control system	9
Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)	9
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters	9
Towards a future-oriented accountability: accounting for the future through Earth Observation data	9
Accountability in permissioned blockchains: through the ledger, the code and the people	9
The commodification of education: an academic dilemma	9
Carbon toolmaking: responding to multiple interacting logics in carbon management	9
Boundary objects: sustainability reporting and the production of organizational stability	9
The lived experiences of South African Black accountants within the framework of the chartered accountancy profession sector code	9
Children, imagination and outer space exploration: implications for space accountability systems	9
Accounting and racial violence in the postbellum American South	9
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry	9
Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries	9
Quality management adoption and management accounting change in a sub-Saharan African firm	9
Introduction to special issue on ethnographies of accountability	9
Envisioning legitimacy: visual dimensions of NGO annual reports	9
A car wash: post-truth politics, Petrobras and ethics of the real	8

Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings	8
Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms	8
Fraud mitigation: a hope for United Nation's Sustainable Development Goals (SDGs) 2030	8
The #MeToo legacy and “the Collective Us”: conceptualising accountability for sexual misconduct at work	8
Corporate accountability during crisis in the digitized era	8
‘Be a game changer and keep the ball rolling’: exploring linkages between football clubs, charitable foundations and doing good	8
Disputed interpretations and active strategies of resistance during an audit regulatory debate	8
The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences	8
Practical and theoretical judgment in data-driven financial due diligence	8
Constructing an accountability regime for proxy advisors: an organizational roles perspective	8
The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?	8
Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses	8
Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective	8
Literature and Insights Editorial	8
Being left behind: disclosure strategies to manage the Juukan Gorge cave blast	8
A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist	8
Communication, disclosure and power games: a figurational approach to understanding CPA Australia's corporate governance scandal	7
On the accounting implications of the dilemma: who speaks for nature?	7
Contavidade	7
Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance	7
It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks	7
Beyond replacement and absorption: exploring integrative pathways to accounting colonisation	7
Responding to employee-based race inequalities in National Health Service (England): accountability and the Workforce Race Equality Standard	7
The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector	7
Climate apartheid: the failures of accountability and climate justice	7
A football debate: the future of football accountability research	7
Tone at the top, corporate irresponsibility and the Enron emails	7
“Football is war” – FIFA's reactions to a real war and the response of football fans	7
Green governmentality and climate change risk management: the case of a regulatory reform in Bangladesh	7
Literature and Insights Editorial	7
Addressing systemic social and environmental challenges: the role of accounting and accountability practices	7
The interaction of hierarchical and socializing accountability and the emergence of intelligent accountability in a classroom – a critical analysis	6
Make China great again: the strategies of Confucian accountants	6
Methodological insights: interview quotations in accounting research	6
Believe, resist and conquer	6
Alternative accounts, rivers and dams: the case of the Green Earth Volunteers’ river project	6
Umbrella protectors? Analysing valuing, hybridity and compromises for Chinese middle managers	6
Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621)	6
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue	6
Accountability, emergency and liberty during COVID-19 in the UK 2020–22	6
Audit society, organisational response and (de-)coupling: an Italian story	6
What place is this?	6
Grassroots accountability: the practical and symbolic aspects of performance	6
To boldly go where no one has gone before: a critical realist approach to space accounting	6
The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences	5
The professional identity of accountants – an empirical analysis of job advertisements	5
Listen to their silent cries	5
Politics of accounting evidence in privatising telecommunications in Sri Lanka	5
Interventionist research in management accounting: promoting engagement through face-to-face dialogues	5
Literature and Insights Editorial	5
Monetization of politics and public procurement in Ghana	5
Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club	5
The making of a multiplicity of overlapping controls	5
Positioning Prem Sikka’s academic activism in the third space	5
AAAJ Literature and Insights: Voices of resistance	5
Self, ethics, morality and accountability: a case of a public university	5