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 2022-01-01 to 2026-01-01.)

Article	Citations
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	110
Identity work of management accountants in a merger: The construction of identity in liminal space	42
Measuring value-based management using natural language processing	35
External complexity and the design of management control systems: a case study	32
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	28
Editorial Board	21
Announcement: David Solomons Prize Supported by CIMA	20
The influence of organizational structure on value-based management sophistication	19
Editorial Board	19
Editorial Board	17
The diffusion of management fashions as software in an intermediated market: The case of continuous accounting	17
Editorial Board	16
Editorial Board	16
Cost decisions of supplier firms: A study based on the customer-supplier link	15
Announcement: David Solomons Prize Supported by CIMA	12
Decoding effort: Toward a measure – and a better understanding – of effort intensity in accounting research	11
Editorial Board	11
Political control and internal governance in state-owned enterprises: Evidence from party-building reform in China	10
Announcement: David Solomons Prize Supported by CIMA	10
From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration	9
Controllership effectiveness and digitalization: Shedding light on the importance of business analytics capabilities and the business partner role	9
The effects of target difficulty and relative ability on managers’ delegation decisions	9
Management control for sustainability: Towards integrated systems	9
The mobilisation of self-created workplace artifacts for management accountants’ identity work	8
Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	8

Using emphasis frames to embed values in the interpretation of multiple performance criteria	7
Editorial Board	7
Fostering ambidexterity among R&D employees: The dilemma of performance measures and how to overcome it	7
Executive pay restrictions and R&D investment	6
Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation	5
The effect of mood and information sequence on third party evaluation of escalating capital investment projects	5
Editorial	4
Out of control? Tracking system technologies and performance measurement	4
How senior managers use interactive control to manage strategic uncertainties: An attention-based view	3
The effect of within-domain task changes and compensation contracts on performance	3
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	3
Editorial Board	3
Editorial	3
Editorial Board	3
Vertical pay disparity, traditional Chinese culture, and employee productivity	3
Editorial	2
Editorial Board	2
Shaping innovation portfolios: The effect of interactive and diagnostic control use on organizational politics and agility	2
Small sample field study:The effects of team-based recognition on employee engagement and effort	2
Under which circumstances are enabling control and control extensiveness related to employee performance?	2
Collective wages and incentive contracts: On the role of envy and worker diversity	2