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

Article	Citations
From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO	364
Financialisation and the Conceptual Framework: An update	164
Editorial Board/Publication Information	41
NGOs, public accountability, and critical accounting education: Making data speak	41
Fragile assets: Street gangs and the extortion business	38
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	38
Work-life balance as gaslighting: Exploring repressive care in female accountants’ careers	33
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State	31
Editorial Board/Publication Information	29
Editorial Board/Publication Information	29
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	28
Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?	26
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency	26
Corporate reporting on conflict: A struggle over land	25
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	25
Critical accounting research in Mesoamerica: Accountable to whom?	24
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience	24
Theorizing (and) the future of interdisciplinary accounting research	24
How the Big Four maintain and defend logic equilibrium at concurrent performances	24
Critical accounting as an indigenous project	23
Accounting and development in Africa	22
Mediating ESG: Mapping individual responses to a changing field	22
Accounting for ignorance: An investigation into corruption, immigration and the state	22
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda	22
Gender stereotypes of women accounting academics in Colombia	21

How tax administration influences social justice: The relational power of accounting technologies	21
A fatally efficient machine. Insights into the ‘banality’ of the research evaluation exercise in Italy	20
Interpreting an escape from an eviction trap as a social account: A Gramscian reading of a credit union’s policies in support of social housing tenants	19
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	19
The roles of accounting in the racial organization of work	18
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	18
Sustainability reporting practices and their social impact to NGO funding in Italy	18
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	17
An ecological critique of accounting: The circular economy and COVID-19	17
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	15
The conflict of interest in tax scholarship	15
Denunciation and resistance in post-crisis sensemaking	15
Narratives of internal audit: The Sisyphean work of becoming “independent”	15
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	15
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	14
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	14
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	14
Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)	14
A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property	14
Moral economy, performative materialism, and political rhetorics of sustainability accounting	13
Accounting research and the significance test crisis	13
Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring	13
Critique is unsustainable: A polemic	13
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	13
The auditors and the media as central actors in accounting fraud and scandal	13
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	13
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	13
The blind spots of interdisciplinarity in addressing grand challenges	12
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis	12
Accounting research boundaries, multiple centers and academic empathy	12
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	11
Language was always a companion of the empire	11
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	11
The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting	11
Environmental accounting: In communicating reality, do we construct reality?	11
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency	11
Gender Responsive Budgeting: A tool for gender equality	11
On crisis and emergency: Is it time to rethink long-term environmental accounting?	10
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens	10
In support of making up users	10
Decolonial studies in accounting? Emerging contributions from Latin America	10
Periphery and centre in comparative perspective: Opportunities for accounting praxis	10
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	10
Accounting to the end of life. Scarcity, performance and death	9
If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed	9
Editorial Board	9
Meeting the research(er) and the researched halfway	9
Editorial Board/Publication Information	9
Editorial Board/Publication Information	9
Surveillance capitalism in the middle east retail sector	9

Editorial Board/Publication Information	9
Editorial Board/Publication Information	9
The perils of artificial intelligence in academic publishing	8
Yield and the city: Swedish public housing and the political significance of changed accounting practices	8
Editorial Board/Publication Information	8
Critical auditing studies: Adopting a critical lens toward contemporary audit discourse, practice and regulation	8
The myth of workforce reduction efficiency: The performativity of accounting language	8
Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism	8
Using qualitative research to effect change: African/American accountants in Black and White	8
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta	8
Trust in international cooperation: Emotional and cognitive trust complement each other over time	8
Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet	8
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	8
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective	8
Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context	8
Editorial Board	7
The temporal dynamics of enterprise risk management	7
E-commerce and labour tax avoidance	7
The diktat of concision: When accounting for words shrinks academic knowledge	7
Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism	7
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	7
AI in management control: Emergent forms, practices, and infrastructures	6
Artificial imaginaries: Generative AIs as an advanced form of capitalism	6
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	6
Evidence on the homogeneity of personality traits within the auditing profession	6
Decoupled accounting in a non-profit context: An explanation for stable management accounting?	6
Editorial Board	6
Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank	6
Bitcoin: An accounting regime	6
Competing for the leading role: Trials in categorizing greenhouse and energy auditors	5
The Queering Accounting Manifesto	5
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	5
Critical reflections of accounting and social impact (Part I)	5
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics	5
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	5
Financial gaslighting: The financialisation of care in later life	5
The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research	5
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	5
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	5
The emancipatory potential of counter accounting: A Žižekian critique	5
Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?	5
‘Angry accountants’: Making sense of professional identity crisis on online communities	5
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	5
Accounting and pastoral power in Australian disability welfare reform	4
In place, with power: (Re)conceptualising accountability in national non-government organisations	4
Fighting or supporting corruption? The role of public sector audit organizations in Brazil	4
In search of the owner: Regulating through transparency	4
Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards	4
The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants	4
Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations	4
Accounting in (direct) action: Prefiguring emancipation in accounting research	4
Grounded accountability and Indigenous self-determination	4
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	4
Comparing perceptions of the impact of journal rankings between fields	4
Special issue on Digitalization, work, and professions	4
Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable	3
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors	3
A problematizing review of the financialization of living beings	3
ESG practices and the cost of debt: Evidence from EU countries	3
Democratizing academic research with Artificial Intelligence: The misleading case of language	3
Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications	3
Editorial Board/Publication Information	3
Maintaining and extending hegemony: The politics of accounting standard setting	3
Accounting for the liberal State and the Spanish seizure process of 1855	3
Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices	3
Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting	3
Imagining cooperative tax regulation: Common origins, divergent paths	3
The COVID-19 crisis and massive public debts: What should we expect?	3
Obtaining entity-specific information and dealing with uncertainty: Financial accountants' response to their changing work of financial reporting and the role of boundary objects	3
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	3
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	3
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	3
Critical reflections of accounting and social impact (Part II)	3
Against new humanitarian management: Prefigurative accounting in the humanitarian field	3
Inclusive capitalism as accounting ideology: The case of integrated reporting	3
Management accountants—A gendered image	3
Editorial Board/Publication Information	3