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 2021-05-01 to 2025-05-01.)

Article	Citations
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	71
External complexity and the design of management control systems: a case study	43
Identity work of management accountants in a merger: The construction of identity in liminal space	30
DAVID SOLOMONS PRIZE ANNOUNCEMENT	21
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	21
Editorial Board	18
Announcement: David Solomons Prize Supported by CIMA	18
Editorial Board	16
Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon	14
The influence of organizational structure on value-based management sophistication	13
The diffusion of management fashions as software in an intermediated market: The case of continuous accounting	13
Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes	12
Editorial Board	12
Editorial Board	12
Editorial Board	12
Cost decisions of supplier firms: A study based on the customer-supplier link	11
Editorial Board	10
Announcement: David Solomons Prize Supported by CIMA	8
The effects of target difficulty and relative ability on managers’ delegation decisions	7
Fostering ambidexterity among R&D employees: The dilemma of performance measures and how to overcome it	7
From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration	7
Management control for sustainability: Towards integrated systems	7
Editorial Board	6
Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	6
Editorial Board	5

Editorial	5
Out of control? Tracking system technologies and performance measurement	5
The effect of mood and information sequence on third party evaluation of escalating capital investment projects	5
Editorial	5
Editorial Board	5
Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation	5
Vertical pay disparity, traditional Chinese culture, and employee productivity	5
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	4
How senior managers use interactive control to manage strategic uncertainties: An attention-based view	3
Editorial Board	3
Economic policy uncertainty and cost stickiness	3
Editorial Board	3
The sorting benefits of discretionary adjustment to performance-based pay	2
Editorial Board	2
Editorial	2
Under which circumstances are enabling control and control extensiveness related to employee performance?	2