OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Auditing & Accountability Journal is 9. 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 2020-11-01 to 2024-11-01.)

Article	Citations
“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks	99
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 analysis	82
Remote working, management control changes and employee responses during the COVID-19 crisis	72
Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic	60
Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value	55
The pre-history of sustainability reporting: a constructivist reading	54
Exploring the programmability of management accounting work for increasing automation: an interventionist case study	50
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research	49
Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking	47
Blockchain in accounting research: current trends and emerging topics	46
Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England	43
Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change	42
Social and environmental accounting in developing countries: contextual challenges and insights	40
Unpacking dialogic accounting: a systematic literature review and research agenda	40
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable	38
Consequences of CSR reporting regulations worldwide: a review and research agenda	38
Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?	38
Institutional logics and practice variations in sustainability reporting: evidence from an emerging field	35
Accounting articles on developing countries in ranked English language journals: a meta-review	34
Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information	33
Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective	33
The fate of accounting for public governance development	32
Digital transformation and accountants as advisors	31
Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control	31

Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?	29
Accounting, inequality and COVID-19 in Australia	28
Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania	27
Coping with COVID-19: the role of accounting in shaping charities' financial resilience	27
Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea	27
Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities	26
Accounting for (public) value(s): reconsidering publicness in accounting research and practice	26
Institutional logic and scholars' reactions to performance measurement in universities	26
The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context	25
Exploring blockchain in the accounting domain: a bibliometric analysis	25
Blockchain in accounting, accountability and assurance: an overview	25
Standard setting in times of technological change: accounting for cryptocurrency holdings	24
The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises	22
Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability	22
NGO responses to financial evaluation: auditability, purification and performance	22
(Counter) accounting for hybrid organising: a case of the Great Exhibition of the North	21
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” reporting	21
Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms	21
Management controls and crisis: evidence from the banking sector	20
Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty	20
Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study	20
Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises	20
Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic	20
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 Turin	18
Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring	18
The pervasive role of accounting and accountability during the COVID-19 emergency	18
Old ways and new means: Indigenous accountings during and beyond the pandemic	18
Tackling the integration challenge between environmental strategy and environmental management accounting	18
Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals	18
The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society	17
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?	17
The diffusion of sustainability key performance indicators in a developing country context	17
Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic	17
Managers' subtle resistance to neoliberal reforms through and by means of management accounting	17
Ambidextrous sustainability, organisational structure and performance in hybrid organisations	16
Critical race theory, counter-accounting, and the emancipatory potential of counter-stories	16
Algorithmic accountability: robodebt and the making of welfare cheats	16
Into the woods of corporate fairytales and environmental reporting	16
Dynamic accountability and the role of risk reporting during a global pandemic	15
The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs	15
Understanding accountability in blockchain systems	15
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies	15
The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam	14
Competing logics in a hybrid organization: ICT service provision in the Italian health care sector	14
Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies	14
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies	14
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects	14
Public value and the planet: accounting in ecological reconstitution	14

COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric	13
Whistleblowing and accounting for the public interest: a call for new directions	13
Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector	13
Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling	13
The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic	12
Digitalization in accounting–Warmly embraced or coldly ignored?	12
Envisioning legitimacy: visual dimensions of NGO annual reports	12
The loopholes of algorithmic public services: an “intelligent” accountability research agenda	12
Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS	12
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London	12
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations	12
Emergence of corporate political activities in the guise of social responsibility: dispatches from a developing economy	11
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	11
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue	11
Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy	11
Space for accounting and accountability: realising potential management accounting research contributions to the space sector	11
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization	10
Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project	10
The rhetoric of New Zealand's COVID-19 response	10
Biased by design – the case of horizontal accountability in a hybrid organization	10
Spirituality, happiness and auditors' commitment: an interbeing perspective	10
Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran	10
Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations	9
The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability	9
What is good work in a hybrid organization? On the efforts of sequencing registers of valuation	9
Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation	9
Indigenous practices of accounting on the ground: a Bourdieusian perspective	9
Accounting in and for hybrids. Observations of the power of disentanglements	9
A decade of integrated reporting studies: state of the art and future research implications	9
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets	9
Testing times: governing a pandemic with numbers	9
Triggering sustainability communication in a B2B context: combining action research and sensemaking	9
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	9
Methodological insights: interview quotations in accounting research	9
Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies	9
Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse	9
Neoliberalism and management accounting: reconfiguring governmentality and extending territories	9