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 2021-12-01 to 2025-12-01.)

Article	Citations
AAAJ Literature and Insights 36.3 Editorial	115
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	76
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	71
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	70
Accounting for the Nazi Aryanisation of German banks	62
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	61
Resisting accounting in the name of discipline	61
A reflection on contemporary myths of women's football: a historical analysis	50
Impression management at board meetings: accountability in public and in private	49
Why does the European football market need a revolution?	48
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	48
IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes	42
Accounting, finance and conflict in football arenas	42
Methodological Insights Accounting talk: developing conversation analysis in accounting research	36
Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia	33
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	33
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?	27
Researching race, accounting and accountability: past, present and future	25
Accountability for responsibility: a case study of a more intelligent enactment of accountability	25
Navigational space for the absence of sustainability assurance in China	25
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation	24
A place in accounting	22
Rainbow numbers	20
Stigma management: a counter-accounting of child labour and environmental issues in the mining sector	20

The editor and the board member: in a beautiful Pea Green boat	19
Blending logics with performance management systems in an NGO setting	19
Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia	18
University sustainability performance as a catalyst for societal change	18
Framing the use of performance management in universities: the paradox of business disciplines	17
“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020	16
Decoding corruption in Brazilian construction multinationals	16
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice	16
Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations	15
Impact valuations in social finance: emic and polyvocal stakeholder accounts	14
AAAJ Literature and Insights Resist to exist in accounting	14
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi	14
Coordinating assemblages: accounting for a novel disaster	13
LGBTIQ+ staff and shifting client power within professional services firms	13
Exploring dynamic duality between formal and non-formal accountability processes in a public services context	13
Technological innovation and the co-production of accounting services in small accounting firms	12
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	12
The contronymity of project accounting for performing the relevance of project outcomes	12
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda	12
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)	12
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	12
Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research	12
AAAJ Literature and Insights The accountant in her bed	11
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	11
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	11
The accounting profession is undergoing a change	11
The embedded construction of price fairness evaluations: a case study of Air Greenland	11
Review Papers Examining accountability in relation to local football communities	11
The contested nature of third-sector organisations	11
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	11
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	11
Adaptive framing of sustainability in CEO letters	10
Digitalization in accounting–Warmly embraced or coldly ignored?	10
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	10
The commodification of education: an academic dilemma	10
Professional judgement in accounting and Aristotelian practical wisdom	10
Reporting controversial issues in controversial industries	10
Temporal structuring and the improvisation of management control in palm oil processing	10
Boundary objects: sustainability reporting and the production of organizational stability	10
Emails: When management control works too well …	10
The role of emerging technologies in shaping the future of accounting	10
Accounting for digital promises: restoring and transforming promissory narratives	10
What trees taught me about Covid-19: on relational accounting and other magic	10
Material flow cost accounting in Vietnam: a multi-level exploration	10
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
Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)	9
Carbon toolmaking: responding to multiple interacting logics in carbon management	9
Paternalism as a long-term strategy of a management control system	9
AAAJ Literature and Insights: The fire: love for research	9

Accountability in permissioned blockchains: through the ledger, the code and the people	8
Quality management adoption and management accounting change in a sub-Saharan African firm	8
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters	8
Corporate accountability during crisis in the digitized era	8
Towards a future-oriented accountability: accounting for the future through Earth Observation data	8
A car wash: post-truth politics, Petrobras and ethics of the real	8
Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective	8
Children, imagination and outer space exploration: implications for space accountability systems	8
Introduction to special issue on ethnographies of accountability	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
Envisioning legitimacy: visual dimensions of NGO annual reports	8
Accounting and racial violence in the postbellum American South	8
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings	8
The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?	8