OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Auditing & Accountability Journal is 8. 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 2021-05-01 to 2025-05-01.)

Article	Citations
AAAJ Literature and Insights 36.3 Editorial	96
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	79
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	78
Dynamic accountability and the role of risk reporting during a global pandemic	77
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	68
Accounting for the Nazi Aryanisation of German banks	62
“On the same wavelength”: reconciling competing logics in tax client relationships	60
Resisting accounting in the name of discipline	56
The rhetoric of New Zealand's COVID-19 response	55
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations	52
Why does the European football market need a revolution?	48
The development and application of a decision-useful measure of environmental best practice for the mining industry	46
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	46
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies	45
Barbara Czarniawska (1948–2024): reflections in memory of her work and life	42
Impression management at board meetings: accountability in public and in private	39
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	38
Accounting, finance and conflict in football arenas	38
A reflection on contemporary myths of women's football: a historical analysis	37
COVID-19 and the governmentality of emergency food in the City of Turin	35
Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia	34
IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes	34
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	32
Methodological Insights Accounting talk: developing conversation analysis in accounting research	31
Exploring accountability of Australia and New Zealand's temporary labour mobility programmes in Samoa using a talanoa approach	31

Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry	30
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	29
Accountability for responsibility: a case study of a more intelligent enactment of accountability	28
Navigational space for the absence of sustainability assurance in China	28
Researching race, accounting and accountability: past, present and future	27
A place in accounting	27
Framing the use of performance management in universities: the paradox of business disciplines	27
Stigma management: a counter-accounting of child labour and environmental issues in the mining sector	25
The editor and the board member: in a beautiful Pea Green boat	24
Rainbow numbers	23
Larson and socio-economic closures in public accountancy professionalization	21
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation	20
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice	20
Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia	19
University sustainability performance as a catalyst for societal change	19
Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England	19
“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020	18
Blending logics with performance management systems in an NGO setting	18
AAAJ Literature and Insights Resist to exist in accounting	18
Decoding corruption in Brazilian construction multinationals	18
Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations	17
LGBTIQ+ staff and shifting client power within professional services firms	16
Impact valuations in social finance: emic and polyvocal stakeholder accounts	16
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable	16
Professionalisation of accounting in developing countries: 25 years of research	16
Coordinating assemblages: accounting for a novel disaster	16
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi	16
Accounting in and for hybrids. Observations of the power of disentanglements	15
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)	15
Century plus journeys: using career crafting to explore the career success of pioneer women accountants	14
Exploring dynamic duality between formal and non-formal accountability processes in a public services context	14
Technological innovation and the co-production of accounting services in small accounting firms	14
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda	14
Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research	14
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	14
The accounting profession is undergoing a change	13
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	13
Blockchain in accounting research: current trends and emerging topics	13
The embedded construction of price fairness evaluations: a case study of Air Greenland	13
Review Papers Examining accountability in relation to local football communities	12
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	12
Adaptive framing of sustainability in CEO letters	12
The contested nature of third-sector organisations	11
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	11
The contronymity of project accounting for performing the relevance of project outcomes	11
AAAJ Literature and Insights The accountant in her bed	11
Material flow cost accounting in Vietnam: a multi-level exploration	10
What trees taught me about Covid-19: on relational accounting and other magic	10
Reporting controversial issues in controversial industries	10
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	10

Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	10
Temporal structuring and the improvisation of management control in palm oil processing	10
The role of emerging technologies in shaping the future of accounting	10
Professional judgement in accounting and Aristotelian practical wisdom	10
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	10
Digitalization in accounting–Warmly embraced or coldly ignored?	10
Accounting for digital promises: restoring and transforming promissory narratives	10
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	9
Carbon toolmaking: responding to multiple interacting logics in carbon management	9
Boundary objects: sustainability reporting and the production of organizational stability	9
Paternalism as a long-term strategy of a management control system	9
The commodification of education: an academic dilemma	9
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets	9
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry	9
Quality management adoption and management accounting change in a sub-Saharan African firm	8
Accountability in permissioned blockchains: through the ledger, the code and the people	8
Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective	8
The sunk cost fallacy and throwing the baby out with the bathwater: a little like rocket science	8
Children, imagination and outer space exploration: implications for space accountability systems	8
Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries	8
Envisioning legitimacy: visual dimensions of NGO annual reports	8
‘Be a game changer and keep the ball rolling’: exploring linkages between football clubs, charitable foundations and doing good	8
Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift	8
Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)	8
Accounting and racial violence in the postbellum American South	8
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters	8
Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses	8
Introduction to special issue on ethnographies of accountability	8