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 2020-03-01 to 2024-03-01.)

Article	Citations
Labor adjustment costs and asymmetric cost behavior: An extension	52
Does community social capital affect asymmetric cost behaviour?	46
Management accountants and strategic management accounting: The role of organizational culture and information systems	39
Imprinting founders’ blueprints on management control systems	28
Management control for sustainability: Towards integrated systems	25
How combinations of control elements create tensions and how these can be managed: An embedded case study	22
Economic policy uncertainty and cost stickiness	20
Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes	18
Management control systems and real earnings management: Effects on firm performance	17
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	17
Seduction as control: Gamification at Foursquare	14
The effects of an enabling approach to eco-control on firms’ environmental performance: A research note	14
Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing	13
The interactive effect of competition intensity and customer service competition on customer accounting sophistication—Evidence of positive and negative associations	11
The role of accountability in reducing the impact of affective reactions on capital budgeting decisions	11
Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics	11
Measuring management accounting practices using textual analysis	11
Value-based management control systems and the dynamics of working capital: Empirical evidence	10
Semantic narrowing in risk talk: The prevalence of communicative path dependency	9
The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity	7
Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers	7
When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation	7
Performance, risk, and overflows: When are multiple management control practices related?	7
Towards interventionist research with theoretical ambition	7
Green incentives for environmental goals	6

Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	6
Sharing sustainability through sustainability control activities. A practice-based analysis	6
Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes	5
Financial reporting quality and peer group selection	5
How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments	5
Mood and honesty in budget reporting	5
Does value-based management facilitate managerial decision-making? An analysis of divestiture decisions	4
Does performance pay increase productivity? Evidence from a medical typing unit	4
The influence of organizational structure on value-based management sophistication	4
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	4
Identity work of management accountants in a merger: The construction of identity in liminal space	4
Bargaining power as moderator of the “delay costs effect” in supply chain negotiations	4
The impact of haggling costs on the optimal organizational design for sales forces	3
Asymmetric taxation, limited liability, and agency conflicts	3
Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country	3
Small sample field study:The effects of team-based recognition on employee engagement and effort	3
Controllers and strategic decision-making: The role of cognitive flexibility in controller-manager collaboration	3
Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon	3
Beyond the decision to ally: Constraints on adapting to emergent control risks	3
Do self-reported motivators really motivate higher performance?	2
Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?	2
Cost decisions of supplier firms: A study based on the customer-supplier link	2
Nondyadic control systems and effort direction effectiveness: Evidence from the public sector	2
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	2
Compromises and compromising: Management accounting and decision-making in a creative organisation	2
Productivity effects of shared peer effort and relative performance information	2