OOIR: Observatory of International Research

Papers

(The TQCC of Critical Perspectives on Accounting is 14. 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