OOIR: Observatory of International Research

Papers

(The TQCC of Management Accounting Research is 5. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Management accountants and strategic management accounting: The role of organizational culture and information systems	41
Management control for sustainability: Towards integrated systems	26
How combinations of control elements create tensions and how these can be managed: An embedded case study	22
Economic policy uncertainty and cost stickiness	21
Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes	18
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	18
Management control systems and real earnings management: Effects on firm performance	18
The effects of an enabling approach to eco-control on firms’ environmental performance: A research note	15
Seduction as control: Gamification at Foursquare	14
Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing	13
Measuring management accounting practices using textual analysis	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
Semantic narrowing in risk talk: The prevalence of communicative path dependency	10
Value-based management control systems and the dynamics of working capital: Empirical evidence	10
Towards interventionist research with theoretical ambition	8
Performance, risk, and overflows: When are multiple management control practices related?	7
When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation	7
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
Sharing sustainability through sustainability control activities. A practice-based analysis	7
Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	7
Green incentives for environmental goals	6
Mood and honesty in budget reporting	5
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	5

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