OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Auditing & Accountability Journal is 7. 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 2021-09-01 to 2025-09-01.)

Article	Citations
AAAJ Literature and Insights 36.3 Editorial	98
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	91
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	69
Accounting for the Nazi Aryanisation of German banks	63
Resisting accounting in the name of discipline	61
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	59
The development and application of a decision-useful measure of environmental best practice for the mining industry	56
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies	54
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	52
Impression management at board meetings: accountability in public and in private	50
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	44
Barbara Czarniawska (1948–2024): reflections in memory of her work and life	42
Why does the European football market need a revolution?	41
A reflection on contemporary myths of women's football: a historical analysis	41
Accounting, finance and conflict in football arenas	41
Navigational space for the absence of sustainability assurance in China	38
IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes	38
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	35
Accountability for responsibility: a case study of a more intelligent enactment of accountability	34
Exploring accountability of Australia and New Zealand's temporary labour mobility programmes in Samoa using a talanoa approach	31
Methodological Insights Accounting talk: developing conversation analysis in accounting research	30
Researching race, accounting and accountability: past, present and future	25
Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia	25
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	24
Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry	23

The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation	22
Rainbow numbers	21
Framing the use of performance management in universities: the paradox of business disciplines	21
Stigma management: a counter-accounting of child labour and environmental issues in the mining sector	18
Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia	18
Blending logics with performance management systems in an NGO setting	17
A place in accounting	17
The editor and the board member: in a beautiful Pea Green boat	17
University sustainability performance as a catalyst for societal change	17
Decoding corruption in Brazilian construction multinationals	15
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice	15
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi	15
Impact valuations in social finance: emic and polyvocal stakeholder accounts	15
“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020	15
Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations	14
AAAJ Literature and Insights Resist to exist in accounting	14
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable	14
Exploring dynamic duality between formal and non-formal accountability processes in a public services context	13
Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research	12
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)	12
LGBTIQ+ staff and shifting client power within professional services firms	12
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda	12
Technological innovation and the co-production of accounting services in small accounting firms	12
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	11
The office as a site of management control: an historical film elicitation study	11
Blockchain in accounting research: current trends and emerging topics	11
Coordinating assemblages: accounting for a novel disaster	11
The contronymity of project accounting for performing the relevance of project outcomes	11
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	11
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	10
The accounting profession is undergoing a change	10
AAAJ Literature and Insights The accountant in her bed	9
Accounting for digital promises: restoring and transforming promissory narratives	9
Temporal structuring and the improvisation of management control in palm oil processing	9
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	9
The embedded construction of price fairness evaluations: a case study of Air Greenland	9
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	9
Material flow cost accounting in Vietnam: a multi-level exploration	9
The contested nature of third-sector organisations	9
Review Papers Examining accountability in relation to local football communities	9
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	9
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	9
Professional judgement in accounting and Aristotelian practical wisdom	9
Adaptive framing of sustainability in CEO letters	9
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets	8
Reporting controversial issues in controversial industries	8
Emails: When management control works too well …	8
Paternalism as a long-term strategy of a management control system	8
What trees taught me about Covid-19: on relational accounting and other magic	8
Digitalization in accounting–Warmly embraced or coldly ignored?	8

Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)	8
The role of emerging technologies in shaping the future of accounting	8
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	8
The commodification of education: an academic dilemma	8
Boundary objects: sustainability reporting and the production of organizational stability	8
Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries	7
The lived experiences of South African Black accountants within the framework of the chartered accountancy profession sector code	7
The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences	7
Carbon toolmaking: responding to multiple interacting logics in carbon management	7
Envisioning legitimacy: visual dimensions of NGO annual reports	7
Quality management adoption and management accounting change in a sub-Saharan African firm	7
Disputed interpretations and active strategies of resistance during an audit regulatory debate	7
Children, imagination and outer space exploration: implications for space accountability systems	7
Accountability in permissioned blockchains: through the ledger, the code and the people	7
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters	7
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings	7
Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission	7
Accounting and racial violence in the postbellum American South	7
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry	7
AAAJ Literature and Insights: The fire: love for research	7