OOIR: Observatory of International Research

Papers

(The median citation count of Management Accounting Research is 2. 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
Management accountants and strategic management accounting: The role of organizational culture and information systems	48
Management control for sustainability: Towards integrated systems	46
Economic policy uncertainty and cost stickiness	33
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	22
Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing	21
Management control systems and real earnings management: Effects on firm performance	21
Measuring management accounting practices using textual analysis	18
Seduction as control: Gamification at Foursquare	18
Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics	17
The effects of an enabling approach to eco-control on firms’ environmental performance: A research note	16
Towards interventionist research with theoretical ambition	11
The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity	11
Value-based management control systems and the dynamics of working capital: Empirical evidence	10
When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation	10
Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	9
Identity work of management accountants in a merger: The construction of identity in liminal space	9
Performance, risk, and overflows: When are multiple management control practices related?	9
Sharing sustainability through sustainability control activities. A practice-based analysis	8
Green incentives for environmental goals	8
Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes	7
How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments	7
Does value-based management facilitate managerial decision-making? An analysis of divestiture decisions	6
Small sample field study:The effects of team-based recognition on employee engagement and effort	6
Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country	6
The influence of organizational structure on value-based management sophistication	6

Mood and honesty in budget reporting	5
Asymmetric taxation, limited liability, and agency conflicts	5
Controllers and strategic decision-making: The role of cognitive flexibility in controller-manager collaboration	5
Bargaining power as moderator of the “delay costs effect” in supply chain negotiations	5
Nondyadic control systems and effort direction effectiveness: Evidence from the public sector	5
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	5
Compromises and compromising: Management accounting and decision-making in a creative organisation	4
Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon	4
Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?	4
Productivity effects of shared peer effort and relative performance information	3
Employee benefits and company performance: Evidence from a high-dimensional machine learning model	3
Beyond the decision to ally: Constraints on adapting to emergent control risks	3
Price formation through real estate exchange: Informing and mediating evaluation with attachment	2
When Organizational Performance Matters for Personnel Decisions: Executives’ Career Patterns in a Conglomerate	2
The sorting benefits of discretionary adjustment to performance-based pay	2
Cost decisions of supplier firms: A study based on the customer-supplier link	2
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	2
Out of control? Tracking system technologies and performance measurement	2
The impact of haggling costs on the optimal organizational design for sales forces	2
How senior managers use interactive control to manage strategic uncertainties: An attention-based view	2
External complexity and the design of management control systems: a case study	2
The micro-foundations of corporate purpose: Performance management in dynamic environments	2