OOIR: Observatory of International Research

Papers

(The median citation count of Critical Perspectives on Accounting is 6. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Mediating ESG: Mapping individual responses to a changing field	248
Denunciation and resistance in post-crisis sensemaking	61
Critical accounting as an indigenous project	51
The internationalization of Italian critical accounting scholarship: between language and national tradition	49
How tax administration influences social justice: The relational power of accounting technologies	48
Editorial Board/Publication Information	47
Editorial Board/Publication Information	45
Accounting for ignorance: An investigation into corruption, immigration and the state	44
Language was always a companion of the empire	43
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	43
Editorial Board/Publication Information	42
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	41
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	40
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	36
Imagining cooperative tax regulation: Common origins, divergent paths	35
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	33
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	32
Management accountants—A gendered image	31
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	30
The translation of an extraordinary event and the role of accounts: The covid-19 case	29
Wealth taxes and the post-COVID future of the state	29
Quo vadis? The future of interdisciplinary accounting research	26
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	23
Sophistry and high electricity prices in Australia	23
How auditors legitimize commercialism: A micro-discursive analysis	23

Editorial Board/Publication Information	23
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	21
Editorial Board/Publication Information	21
The quid pro quo of charity: accounting, power and social positioning	20
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	20
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	20
Stories of resistance: The role of online forums in response to Uber’s algorithmic management	20
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies	20
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective	19
Constructing housing literacy through financial literacy	19
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	19
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	19
Working apart: Remote working and social bonding in the Big Four audit firms	18
Subject, method and praxis – Conducting critical studies in accounting research	18
Editorial Board/Publication Information	17
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	17
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	16
Is critique sustainable? A commentary on Bigoni and Mohammed	16
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	15
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	14
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	14
Theorizing (and) the future of interdisciplinary accounting research	14
Financialisation and the Conceptual Framework: An update	14
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	14
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	14
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	14
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	14
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	14
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	14
Evidence on the homogeneity of personality traits within the auditing profession	13
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	13
Editorial Board/Publication Information	13
The perils of artificial intelligence in academic publishing	13
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	13
Editorial Board/Publication Information	13
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	13
Inclusive capitalism as accounting ideology: The case of integrated reporting	13
Making the invisibles visible: Including animals in sustainability (and) accounting	12
A problematizing review of the financialization of living beings	12
Consequences of accountings, distributional and otherwise	12
Democratizing academic research with Artificial Intelligence: The misleading case of language	12
Comparing perceptions of the impact of journal rankings between fields	12
Classical Marxist accounting research: A literature review and directions for future research	12
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	12
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	11
Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada	11
Examine the available evidence: Was the Duhnke PCAOB captured?	11
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa	11
Accounting and social mobilization: The counter accounts of the university student movement in Colombia	11
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	11

The conflict of interest in tax scholarship	10
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization	10
Editorial Board	10
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	10
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy	10
Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943	10
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	10
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative	10
Big data and accounting	10
Editorial Board	9
Environmental accounting: In communicating reality, do we construct reality?	9
On crisis and emergency: Is it time to rethink long-term environmental accounting?	9
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	9
In support of making up users	9
An ecological critique of accounting: The circular economy and COVID-19	9
The auditors and the media as central actors in accounting fraud and scandal	9
Maintaining and extending hegemony: The politics of accounting standard setting	8
The COVID-19 crisis and massive public debts: What should we expect?	8
Accounting, accountability and animals	8
The temporal dynamics of enterprise risk management	8
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	8
Accounting artifacts and the reformation of a national healthcare system	8
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	8
Against new humanitarian management: Prefigurative accounting in the humanitarian field	8
‘Angry accountants’: Making sense of professional identity crisis on online communities	8
Neoliberalism, ‘honour’-based regulatory frameworks of accounting and accountability in a social context: An examination of the role of accounting in the management of subsidies on petroleum products	8
Decolonial studies in accounting? Emerging contributions from Latin America	8
Critical perspectives on NGO governance and accountability	7
Public value and pricing in English hospitals: Value creation or value extraction?	7
Editorial Board/Publication Information	7
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	7
Wealth taxation of individuals and equity: A political-cultural market theory perspective	7
The architecture of accounting and the neoliberal betrayal of life	7
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators	7
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts	7
Special Issue Editorial: Covid and the environment in crisis	7
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	7
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand	7
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	7
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	7
Patriarchy, capitalism, and accounting: A herstory	7
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector	7
Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform	6
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	6
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	6
“Free”-to-play game: Governing the everyday life of digital popular culture	6
SMEs tax minimization as shared responsibility	6
Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship	6
“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements	6
Time, workload model and the entrepreneurial construction of the neoliberal academic	6
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	6
Lived experiences of everyday financialization: A layered performativity approach	6
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	6
Framing accounting for goodwill: Intractable controversies between users and standard setters	6
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	6