OOIR: Observatory of International Research

Papers

(The median citation count of Critical Perspectives on Accounting is 3. 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
ESG practices and the cost of debt: Evidence from EU countries	213
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting	133
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting	103
Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?	44
Sustainability performance reporting: A technocratic shadowing and silencing	29
Being critical about intellectual capital accounting in 2020: An overview	29
Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective	29
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	28
How auditors legitimize commercialism: A micro-discursive analysis	26
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform	25
Decolonial studies in accounting? Emerging contributions from Latin America	25
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia	25
Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)	24
An ecological critique of accounting: The circular economy and COVID-19	24
On the centrality of peripheral research and the dangers of tight boundary gatekeeping	24
On crisis and emergency: Is it time to rethink long-term environmental accounting?	22
Bourdieu, strategy and the field of power	22
When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania	22
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study	20
Fighting or supporting corruption? The role of public sector audit organizations in Brazil	20
Hillsborough: The fight for accountability	20
Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards	19
The counter-performativity of calculative practices: Mobilising rankings of intellectual capital	19
Sustainability reporting practices and their social impact to NGO funding in Italy	19
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective	19

How the colonial legacy frames state audit institutions in Benin that fail to curb corruption	18
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis	18
Gender Responsive Budgeting: A tool for gender equality	18
Accounting and development in Africa	18
Grounded accountability and Indigenous self-determination	17
Making the invisibles visible: Including animals in sustainability (and) accounting	16
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	16
The emergence of benefit corporations: A cautionary tale	16
A Luhmannian perspective on strategy: Strategy as paradox and meta-communication	16
Executive remuneration and the limits of disclosure as an instrument of corporate governance	15
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens	15
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience	15
Not at our table: Stakeholder exclusion and ant/agonistic engagements	15
Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh	14
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	14
Financialisation and the Conceptual Framework: An update	14
Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt	14
Addressing the English language hegemony problem in academia: An ongoing experiment and preliminary policy	13
Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective	13
Accounting and pastoral power in Australian disability welfare reform	13
The perils of artificial intelligence in academic publishing	12
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative	12
A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation	12
Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion	11
Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations	11
Accounting research boundaries, multiple centers and academic empathy	11
Instrumentalism and the publish-or-perish regime	11
Using accountability to shape the common good	11
From gatekeepers to gateway constructors: Credit rating agencies and the financialisation of housing associations	11
The discursive legitimation of profit in public-private service delivery	11
E-commerce and labour tax avoidance	11
Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment	10
Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century	10
A critical accounting project for Latin America? Objects of knowledge or ways of knowing	10
The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village	10
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics	10
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects	10
From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?	10
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors	9
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	9
A stakeholder salience perspective on performance and management control systems in non-profit organisations	9
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	9
Critical perspectives on accounting and journal rankings: Engaging in counter discourses and practices	9
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency	9
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare	9
Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy	9
Competing logics in university accounting education in post-revolutionary Russia	9
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	9
Putting the patient first? The story of a decoupled hospital management quality initiative	9
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria	9

Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective	8
Beyond intentionality in accounting regulation: Habitual strategizing by the IASB	8
Beyond accountants as technocrats: A common good perspective	8
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya	8
Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–2016	7
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	7
Yield and the city: Swedish public housing and the political significance of changed accounting practices	7
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria	7
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	7
Accounting research and the significance test crisis	7
Making sense of the temporal dimension of intellectual capital: A critical case study	7
Accounting in Bhopal: Making catastrophe	7
In the spotlight: Rethinking NGO accountability in the #MeToo era	7
The Queering Accounting Manifesto	7
Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications	6
The blind spots of interdisciplinarity in addressing grand challenges	6
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	6
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	6
Comparing perceptions of the impact of journal rankings between fields	6
Banking for the common good: A Lonerganian perspective	6
Critique is unsustainable: A polemic	6
“Free”-to-play game: Governing the everyday life of digital popular culture	6
Resistance strategies through the CEO communications in the media	6
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective	6
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency	6
Social impact disclosure and symbolic power: Evidence from UK fair trade organizations	6
Framing accounting for goodwill: Intractable controversies between users and standard setters	5
Social investment innovation and the ‘social turn’ of neoliberal finance	5
The temporal dynamics of enterprise risk management	5
The public interest, the common good: A radical profession?	5
Accounting, the public interest and the common good	5
Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives	5
Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?	5
A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting	5
Accounting in (direct) action: Prefiguring emancipation in accounting research	5
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	5
Subject, method and praxis – Conducting critical studies in accounting research	4
The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks	4
Public value and pricing in English hospitals: Value creation or value extraction?	4
Critical reflections of accounting and social impact (Part II)	4
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	4
Margaret Archer and a morphogenetic take on strategy	4
Inclusive capitalism as accounting ideology: The case of integrated reporting	4
Critical auditing studies: Adopting a critical lens toward contemporary audit discourse, practice and regulation	4
Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia	4
Speculative accountability for animal kinship	4
Wealth taxes and the post-COVID future of the state	4
Special issue on Digitalization, work, and professions	4
Narratives of internal audit: The Sisyphean work of becoming “independent”	4
Surveillance capitalism in the middle east retail sector	3
How the Big Four maintain and defend logic equilibrium at concurrent performances	3
Institutional agents missing in action?: Management accounting at non-governmental organisations	3
Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis	3
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	3
Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany	3
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	3
Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices	3
Trust in international cooperation: Emotional and cognitive trust complement each other over time	3
Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context	3
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda	3
“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures	3
Perceptions of retirement savings: Through the lens of Black amaXhosa women in South Africa	3
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	3
Use and non-use of accounting information: The case of controversial projects in public and non-profit settings	3
Quo vadis? The future of interdisciplinary accounting research	3
Critical reflections of accounting and social impact (Part I)	3
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta	3
Meeting the research(er) and the researched halfway	3
Accounting for ignorance: An investigation into corruption, immigration and the state	3
Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji	3
Accounting colonization, emancipation and instrumental compliance in Nigeria	3
Histories as counter-accounting	3
Special issue on Southern Accounts	3
Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?	3
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	3
The emancipatory potential of counter accounting: A Žižekian critique	3