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 2021-02-01 to 2025-02-01.)

Article	Citations
Editorial	56
Editorial Board	48
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
Political control and internal governance in state-owned enterprises: Evidence from party-building reform in China	18
Beyond the decision to ally: Constraints on adapting to emergent control risks	18
Identity work of management accountants in a merger: The construction of identity in liminal space	16
Bargaining power as moderator of the “delay costs effect” in supply chain negotiations	12
External complexity and the design of management control systems: a case study	11
Small sample field study:The effects of team-based recognition on employee engagement and effort	10
From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration	10
The effects of target difficulty and relative ability on managers’ delegation decisions	10
Editorial Board	9
Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?	9
Editorial	9
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	8
Value-based management control systems and the dynamics of working capital: Empirical evidence	7
Vertical pay disparity, traditional Chinese culture, and employee productivity	6
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	6
Asymmetric taxation, limited liability, and agency conflicts	6
Employee benefits and company performance: Evidence from a high-dimensional machine learning model	6
How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments	5
Editorial Board	5
Management accountants and strategic management accounting: The role of organizational culture and information systems	5

Editorial Board	5
Controllership effectiveness and digitalization: Shedding light on the importance of business analytics capabilities and the business partner role	5
Management control for sustainability: Towards integrated systems	5
DAVID SOLOMONS PRIZE ANNOUNCEMENT	5