OOIR: Observatory of International Research

Papers

(The median citation count of Critical Perspectives on Accounting 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 2022-08-01 to 2026-08-01.)

Article	Citations
Editorial Board/Publication Information	112
Editorial Board/Publication Information	100
Denunciation and resistance in post-crisis sensemaking	82
The internationalization of Italian critical accounting scholarship: between language and national tradition	61
Mediating ESG: Mapping individual responses to a changing field	61
How tax administration influences social justice: The relational power of accounting technologies	59
Critical accounting as an indigenous project	59
Language was always a companion of the empire	57
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	50
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	43
Gender and accounting: Stemming the reproduction of gender inequalities at, and through, work	41
AI and the production of truth in accounting practices: a Foucauldian analysis	40
Accounting education and neocolonialism in Pakistan: A Gramscian perspective	34
The risks of speech in times of epistemic assault – Part I	34
The evolution of scientific/intellectual movements: Exploring the formulation of a socio-ecological perspective on accounting	33
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	33
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	31
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
Accounting for migration: An inquiry into a research conversation in the margins	27
Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)	26
Revolt(ing) rituals: Critical accounting and the honesty we owe	26
Imagining cooperative tax regulation: Common origins, divergent paths	26
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	24

Sophistry and high electricity prices in Australia	24
Wealth taxes and the post-COVID future of the state	23
The scream and accounting scholarship: the genocide in Palestine	23
Reflections on critical accounting scholarship in the current age: on trying to be an activist	23
Quo vadis? The future of interdisciplinary accounting research	23
Are low-income workers financially irresponsible? Analysing financial literacy and over-indebtedness in Nairobi	23
The translation of an extraordinary event and the role of accounts: The covid-19 case	23
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	22
The quid pro quo of charity: accounting, power and social positioning	21
Stories of resistance: The role of online forums in response to Uber’s algorithmic management	21
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	21
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	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	20
Constructing housing literacy through financial literacy	20
Is critique sustainable? A commentary on Bigoni and Mohammed	19
Working apart: Remote working and social bonding in the Big Four audit firms	19
Indigenous peoples and accounting. The gift of mutual emancipation	19
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	19
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	19
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	18
The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime	18
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	18
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	17
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	17
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	17
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	16
Financialisation and the Conceptual Framework: An update	16
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	16
Theorizing (and) the future of interdisciplinary accounting research	16
Compliance boundary work and international standards: A case study of a small financial centre	16
Dynamics of territorialization: calculable spaces and the “coloniality of dwelling” within Porto Alegre’s participatory budgeting (1984–2006)	16
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	16
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	15
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	15
Editorial Board/Publication Information	15
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	15
Evidence on the homogeneity of personality traits within the auditing profession	15
Actors’ games and infrapolitical resistance: accounting as a site of tensions in a strategic alliance	15
The perils of artificial intelligence in academic publishing	15
Comparing perceptions of the impact of journal rankings between fields	14
A problematizing review of the financialization of living beings	14
Inclusive capitalism as accounting ideology: The case of integrated reporting	14
Democratizing academic research with Artificial Intelligence: The misleading case of language	14
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	14
Self, communitarian self, and personhood: a theoretical account of ‘non-compliance’ in corporate governance in Africa	13
Consequences of accountings, distributional and otherwise	13
Editorial Board	13
Uncovering the nature of framing: The Big Four audit firms versus a competition regulator	13
Examine the available evidence: Was the Duhnke PCAOB captured?	13

Big data and accounting	12
Editorial Board	12
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization	12
Classical Marxist accounting research: A literature review and directions for future research	12
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	12
Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943	12
Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada	11
The conflict of interest in tax scholarship	11
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa	11
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy	11
Accounting and social mobilization: The counter accounts of the university student movement in Colombia	11
(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority	10
Environmental accounting: In communicating reality, do we construct reality?	10
Accountability for child Labour: Navigating obstacles for a Fair Trade producer organisation’s journey to Fair Trade certification	10
The temporal dynamics of enterprise risk management	10
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	10
Editorial Board	10
In support of making up users	10
Editorial Board	10
The auditors and the media as central actors in accounting fraud and scandal	10
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	10
Decolonial studies in accounting? Emerging contributions from Latin America	10
Ethnic domination and subaltern resistance: Rituals and games of calculative transparency and secrecy in Malaysia’s whispering fish market	9
Maintaining and extending hegemony: The politics of accounting standard setting	9
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	9
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	9
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	9
Editorial Board/Publication Information	9
Accounting artifacts and the reformation of a national healthcare system	9
The COVID-19 crisis and massive public debts: What should we expect?	9
Against new humanitarian management: Prefigurative accounting in the humanitarian field	9
Epistemic control: A case study on managing relevance in a data-driven organization	9
‘Angry accountants’: Making sense of professional identity crisis on online communities	9
Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities	8
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand	8
Keystone accountabilities for nature recovery: constructing people-nature relations in the environmental sustainability strategies of Olympic sports	8
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	8
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	8
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators	8
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	8
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector	8
An existential accounting: (Re)centring nature in critical research	8
Accounting for the cartel	8
The architecture of accounting and the neoliberal betrayal of life	8
Critical perspectives on NGO governance and accountability	8
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts	8
Patriarchy, capitalism, and accounting: A herstory	7
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	7
“Free”-to-play game: Governing the everyday life of digital popular culture	7
SMEs tax minimization as shared responsibility	7
Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform	7
Political scandals, media bias and the moral ambiguity of fraud and corruption	7
Framing accounting for goodwill: Intractable controversies between users and standard setters	6
Time, workload model and the entrepreneurial construction of the neoliberal academic	6
Corporate reporting on conflict: A struggle over land	6
Wealth taxation of individuals and equity: A political-cultural market theory perspective	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
Lived experiences of everyday financialization: A layered performativity approach	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
Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship	6
Editorial Board/Publication Information	6
(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses	5
Meeting the research(er) and the researched halfway	5
Black tax – stories of familial financial support in Cape Town	5
Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence	5
Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research	5
The myth of workforce reduction efficiency: The performativity of accounting language	5
Editorial Board	5
NGOs, public accountability, and critical accounting education: Making data speak	5
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	5
Editorial Board	5
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	5
Accountability-based accounting in the blame game for post-disaster aid	5
A ‘Utopia of the present’: MacIntyrean thought as critical accounting theory	5