OOIR: Observatory of International Research

Papers

(The median citation count of Management Accounting Research is 1. 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 2021-03-01 to 2025-03-01.)

Article	Citations
Editorial	60
Editorial Board	58
Editorial Board	33
Announcement: David Solomons Prize Supported by CIMA	22
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	21
Beyond the decision to ally: Constraints on adapting to emergent control risks	19
Bargaining power as moderator of the “delay costs effect” in supply chain negotiations	18
Identity work of management accountants in a merger: The construction of identity in liminal space	18
External complexity and the design of management control systems: a case study	13
Small sample field study:The effects of team-based recognition on employee engagement and effort	12
Value-based management control systems and the dynamics of working capital: Empirical evidence	11
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	11
From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration	10
How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments	10
Editorial	9
The effects of target difficulty and relative ability on managers’ delegation decisions	9
Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?	9
Editorial Board	8
Management control for sustainability: Towards integrated systems	7
Management accountants and strategic management accounting: The role of organizational culture and information systems	7
Employee benefits and company performance: Evidence from a high-dimensional machine learning model	6
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	6
DAVID SOLOMONS PRIZE ANNOUNCEMENT	5
Editorial Board	5
Editorial Board	5

Editorial Board	5
Announcement: David Solomons Prize Supported by CIMA	5
Asymmetric taxation, limited liability, and agency conflicts	5
Vertical pay disparity, traditional Chinese culture, and employee productivity	5
Editorial Board	5
Nondyadic control systems and effort direction effectiveness: Evidence from the public sector	4
Editorial Board	4
Fostering ambidexterity among R&D employees: The dilemma of performance measures and how to overcome it	4
Seduction as control: Gamification at Foursquare	3
Towards interventionist research with theoretical ambition	3
Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	3
Productivity effects of shared peer effort and relative performance information	3
Editorial Board	2
Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon	2
Economic policy uncertainty and cost stickiness	2
Announcement: David Solomons Prize - Supported by CIMA	2
Task assignment and pay dispersion under moral hazard	2
The influence of organizational structure on value-based management sophistication	2
Revising the theory behind corporate governance and management control: A reflection and roadmap	1
Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country	1
Environmental management control systems and environmental innovation: Unintended consequences of the EU non-financial reporting directive	1
The moral precursor to the modern corporation – a comment on Douglas Stevens: “Revising the theory behind corporate governance and management control - A reflection and roadmap”	1
Editorial Board	1
The diffusion of management fashions as software in an intermediated market: The case of continuous accounting	1
The effects of an enabling approach to eco-control on firms’ environmental performance: A research note	1