OOIR: Observatory of International Research

Papers

(The TQCC of Critical Perspectives on Accounting is 9. 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 2020-07-01 to 2024-07-01.)

Article	Citations
ESG practices and the cost of debt: Evidence from EU countries	275
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting	158
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting	109
Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?	50
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	34
On the centrality of peripheral research and the dangers of tight boundary gatekeeping	34
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia	31
Decolonial studies in accounting? Emerging contributions from Latin America	31
Being critical about intellectual capital accounting in 2020: An overview	30
Sustainability performance reporting: A technocratic shadowing and silencing	30
Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective	29
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform	29
On crisis and emergency: Is it time to rethink long-term environmental accounting?	28
How auditors legitimize commercialism: A micro-discursive analysis	27
When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania	26
An ecological critique of accounting: The circular economy and COVID-19	26
Bourdieu, strategy and the field of power	24
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis	24
Accounting and development in Africa	23
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens	22
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study	22
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective	22
Hillsborough: The fight for accountability	21
Fighting or supporting corruption? The role of public sector audit organizations in Brazil	21
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption	21

Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards	21
Gender Responsive Budgeting: A tool for gender equality	20
Making the invisibles visible: Including animals in sustainability (and) accounting	20
Sustainability reporting practices and their social impact to NGO funding in Italy	20
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	20
The counter-performativity of calculative practices: Mobilising rankings of intellectual capital	20
Financialisation and the Conceptual Framework: An update	20
Not at our table: Stakeholder exclusion and ant/agonistic engagements	20
The perils of artificial intelligence in academic publishing	19
Accounting and pastoral power in Australian disability welfare reform	17
Grounded accountability and Indigenous self-determination	17
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience	17
From gatekeepers to gateway constructors: Credit rating agencies and the financialisation of housing associations	16
A Luhmannian perspective on strategy: Strategy as paradox and meta-communication	16
Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh	16
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	15
Instrumentalism and the publish-or-perish regime	15
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative	15
Accounting research boundaries, multiple centers and academic empathy	15
Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt	14
A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation	14
A critical accounting project for Latin America? Objects of knowledge or ways of knowing	14
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects	13
Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective	13
Beyond intentionality in accounting regulation: Habitual strategizing by the IASB	13
E-commerce and labour tax avoidance	13
From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?	13
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	12
Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations	12
Critical perspectives on accounting and journal rankings: Engaging in counter discourses and practices	12
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics	12
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors	12
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	12
Putting the patient first? The story of a decoupled hospital management quality initiative	11
A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting	11
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	11
A stakeholder salience perspective on performance and management control systems in non-profit organisations	11
Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century	11
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency	11
Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment	11
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare	10
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria	10
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	10
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	10
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya	10
Yield and the city: Swedish public housing and the political significance of changed accounting practices	10
Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective	10
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria	10
The Queering Accounting Manifesto	10
“Free”-to-play game: Governing the everyday life of digital popular culture	9

Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications	9
The blind spots of interdisciplinarity in addressing grand challenges	9
The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village	9
Comparing perceptions of the impact of journal rankings between fields	9
Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–2016	9
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	9