OOIR: Observatory of International Research

Papers

(The median citation count of Critical Perspectives on Accounting is 4. 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 2021-05-01 to 2025-05-01.)

Article	Citations
Critical accounting as an indigenous project	434
Language was always a companion of the empire	211
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State	50
Editorial Board/Publication Information	46
Editorial Board/Publication Information	46
Denunciation and resistance in post-crisis sensemaking	40
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis	40
Accounting for ignorance: An investigation into corruption, immigration and the state	39
How tax administration influences social justice: The relational power of accounting technologies	37
Mediating ESG: Mapping individual responses to a changing field	35
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda	34
Editorial Board/Publication Information	33
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	31
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	31
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	31
Gender Responsive Budgeting: A tool for gender equality	30
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	30
Imagining cooperative tax regulation: Common origins, divergent paths	29
Critical reflections of accounting and social impact (Part II)	29
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	29
Management accountants—A gendered image	28
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	28
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	26
The translation of an extraordinary event and the role of accounts: The covid-19 case	24
Editorial Board/Publication Information	24

How auditors legitimize commercialism: A micro-discursive analysis	24
Sophistry and high electricity prices in Australia	24
Wealth taxes and the post-COVID future of the state	22
Quo vadis? The future of interdisciplinary accounting research	22
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	21
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	21
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	20
The quid pro quo of charity: accounting, power and social positioning	19
Editorial Board/Publication Information	19
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	18
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective	18
Social investment innovation and the ‘social turn’ of neoliberal finance	18
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies	18
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	18
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	17
Subject, method and praxis – Conducting critical studies in accounting research	17
Constructing housing literacy through financial literacy	17
Is critique sustainable? A commentary on Bigoni and Mohammed	17
Editorial Board/Publication Information	17
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	16
A stakeholder salience perspective on performance and management control systems in non-profit organisations	16
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	15
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	15
Working apart: Remote working and social bonding in the Big Four audit firms	15
Financialisation and the Conceptual Framework: An update	14
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	14
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	14
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	14
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	13
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	13
Editorial Board/Publication Information	13
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	13
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	13
Theorizing (and) the future of interdisciplinary accounting research	13
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	13
Periphery and centre in comparative perspective: Opportunities for accounting praxis	13
Evidence on the homogeneity of personality traits within the auditing profession	12
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	12
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	12
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective	12
Special issue on Digitalization, work, and professions	12
The perils of artificial intelligence in academic publishing	12
Editorial Board/Publication Information	12
Comparing perceptions of the impact of journal rankings between fields	11
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	11
A problematizing review of the financialization of living beings	11
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	11
Accounting and pastoral power in Australian disability welfare reform	11
Examine the available evidence: Was the Duhnke PCAOB captured?	10
ESG practices and the cost of debt: Evidence from EU countries	10

Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics	10
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria	10
Inclusive capitalism as accounting ideology: The case of integrated reporting	10
Consequences of accountings, distributional and otherwise	10
Making the invisibles visible: Including animals in sustainability (and) accounting	10
Democratizing academic research with Artificial Intelligence: The misleading case of language	10
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative	9
Accounting and social mobilization: The counter accounts of the university student movement in Colombia	9
Big data and accounting	9
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	9
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects	9
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization	9
Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943	9
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	9
On the centrality of peripheral research and the dangers of tight boundary gatekeeping	8
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	8
The conflict of interest in tax scholarship	8
Editorial Board/Publication Information	8
Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada	8
Accounting research boundaries, multiple centers and academic empathy	8
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy	8
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa	8
Environmental accounting: In communicating reality, do we construct reality?	8
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	8
In support of making up users	7
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency	7
An ecological critique of accounting: The circular economy and COVID-19	7
Editorial Board	7
On crisis and emergency: Is it time to rethink long-term environmental accounting?	7
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	7
The temporal dynamics of enterprise risk management	7
Editorial Board/Publication Information	6
Maintaining and extending hegemony: The politics of accounting standard setting	6
Against new humanitarian management: Prefigurative accounting in the humanitarian field	6
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	6
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	6
Decolonial studies in accounting? Emerging contributions from Latin America	6
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	6
Accounting, accountability and animals	6
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	6
‘Angry accountants’: Making sense of professional identity crisis on online communities	6
The COVID-19 crisis and massive public debts: What should we expect?	6
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	6
The architecture of accounting and the neoliberal betrayal of life	6
Accounting artifacts and the reformation of a national healthcare system	5
Public value and pricing in English hospitals: Value creation or value extraction?	5
Special Issue Editorial: Covid and the environment in crisis	5
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption	5
Institutional agents missing in action?: Management accounting at non-governmental organisations	5
Lived experiences of everyday financialization: A layered performativity approach	5
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand	5
Critical perspectives on NGO governance and accountability	5
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	5
Putting the patient first? The story of a decoupled hospital management quality initiative	5
“Free”-to-play game: Governing the everyday life of digital popular culture	5
“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements	5
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector	5
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators	5
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts	5
Patriarchy, capitalism, and accounting: A herstory	5
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	5
Time, workload model and the entrepreneurial construction of the neoliberal academic	5
Yield and the city: Swedish public housing and the political significance of changed accounting practices	4
Wealth taxation of individuals and equity: A political-cultural market theory perspective	4
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	4
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	4
NGOs, public accountability, and critical accounting education: Making data speak	4
Corporate reporting on conflict: A struggle over land	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
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	4
Sustainability reporting practices and their social impact to NGO funding in Italy	4
Accounting and development in Africa	4
Framing accounting for goodwill: Intractable controversies between users and standard setters	4
SMEs tax minimization as shared responsibility	4
Editorial Board/Publication Information	4
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	4