OOIR: Observatory of International Research

Papers

(The median citation count of Qualitative Research in Accounting and Management is 3. 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 2020-11-01 to 2024-11-01.)

Article	Citations
Do we still need financial intermediation? The case of decentralized finance – DeFi	53
Sustainability materiality research: a systematic literature review of methods, theories and academic themes	25
The future of public sector accounting research. A polyphonic debate	24
How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka	19
Management control systems and the strategic management of innovation	19
The performativity of accounting: advancing a Posthumanist understanding	15
Data analytics by management accountants	14
A methodological framework for theoretical explanation in performance management and management control systems research	13
The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise	12
How impact measurement devices act: the performativity of theory of change, SROI and dashboards	11
The fate of the balanced scorecard: alternative problematization and competing networks	11
On humans, algorithms and data	9
Intersections of women’s identities in professional accountancy careers	9
Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements	9
Paper development in qualitative accounting research: bringing social contexts to life	8
Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices	8
Management accounting use in micro and small enterprises	8
Shifting identities in the public sector: portraying the “new” public manager in the Italian setting	7
Accounting, hybrids and hybridity – attending to the value dimension in institutional logics	7
Management accounting change as a learning process: a longitudinal analysis	7
The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015	7
Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?	7
Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks	6
How accounting research understands performativity: effects and processes of a multi-faceted notion	6
Public budgetary roles in Iran: perceptions and consequences	6

The influence of Power’s audit society in environmental and sustainability accounting	6
The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective	5
Data analytics in education: are schools on the long and winding road?	5
Social impact measurement in social housing: a theory-based investigation into the context, mechanisms and outcomes of implementation	5
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	5
Audit society goes viral: the rise of the online auditor	5
Breaking incommensurability boundaries? On the production and publication of interparadigmatic research	5
The auditing profession and the key audit matter reporting requirement	4
Symbolic or substantive change? How a Malaysian palm oil company managed sustainability issues in words and deeds	4
Auditors’ search for meaningfulness in sustainability assurance work	4
A learning method of trust building: beyond the performance management of artistic events	4
The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets	4
Afterword: Audit Society 2.0?	4
An exploration of the motivating factors for the preparation of an integrated report in contextual settings	4
Literature reviews of qualitative accounting research: challenges and opportunities	4
Social impact reporting in the public interest: the case of accounting standardisation	4
YouTube and the protocological control of platform organisations	4
Accountingisation of social care: the multiplicity and embeddedness of calculations and valuations in costing and caring practices	4
Reaching up and out: the audit society	4
How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls	4
Management accountants’ image, role and identity: employer branding and identity conflict	4
Putting members in the centre: examining credit union accountability as member-based social enterprises	4
My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing	3
Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners	3
Making sense of cost-consciousness in social work	3
Enhancing delivery: algorithms supporting performance management in the logistics sector	3
Concept maps and visualisation as a means of triangulation in management accounting and control research	3
Gaining traction: how SMEs succeed in making management control systems stick	3
Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational context	3
Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines	3
Competing logics in budgeting in a university setting in Tanzania	3
Researchers’ hate-love relationship to performance measurement systems in academia – a Foucauldian perspective	3
“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government	3
Accountants’ institutional work: a global study of the role of accountants in integrated reporting	3
Integrating organisational- and individual-level performance management systems (PMSS): a case study in a large Indonesian public sector organisation	3
Adapting management control to virtual teams: evidence from a natural experiment	3