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 2022-05-01 to 2026-05-01.)

Article	Citations
Management interventions in pacing a planned financial accounting outsourcing transition	63
The accountability of ethnographers: the views of Paolo Virno	62
Guest editorial: Special issue on accounting for tacit coordination … and beyond	17
Literature reviews of qualitative accounting research: challenges and opportunities	16
Data analytics use in financial due diligence: the influence of accounting and commercial logic	15
Coherence in the use of a performance measurement system and compatibility between institutional logics in public hospitals	15
Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability	14
Mapping data-driven management in accounting: the premise and promise of the debate and how to move beyond	14
Management control for innovation: a review and research directions	13
Constructing and co-authoring controller’s practice through cloud technologies: the case of IKEA Italy	13
Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation	13
Management accounting practice as understanding, supporting and advancing local epistemic methods	13
Competing logics in budgeting in a university setting in Tanzania	11
Towards a general model of stakeholders’ commitment to accounting change	11
On humans, algorithms and data	11
Values and targets in an institutional entrepreneur in an extreme situation: Assisting in survival as a going concern status and as worthiness	10
The habitus of individuals in performance measurement practices in universities: a case study	10
Climate change-related regulatory disturbances and the accounting profession: longitudinal evidence from Australia	10
Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000	9
The interplay between calculative practices and eco-innovation: performativity and amplifying effects	9
Accounting as a means to legitimacy: the case of internally generated intangibles	9
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood	9
Coping with audit society pressures: a review of NGO responses to funder accountability demands	9
Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research	8
Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines	7

Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital	7
States of responds to conflicting institutional logics: power dynamics and the role of management reports	7
Seizing overflows: exploring how accounting becomes emancipatory	6
Performance management system components and the role of the management accountant	6
Gaining traction: how SMEs succeed in making management control systems stick	6
Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers	6
Prosociality in performance management: integrating second nature	6
The end of audit. Spectacle and love in the audit society	5
Long-term alterations of ERP systems: lasting through relinquishment and regeneration	5
Reconciling institutional logics and management control practices in DRG reform: a multiple case study of private hospitals in China	5
The asymmetric impact of management controls at the front end of open innovation: a case studyof Unilever	5
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	5
Accounting theory, ethnography, and the silence of the social	5
How the interaction between technological innovations and management control affects health performance accountability	5
Auditors’ search for meaningfulness in sustainability assurance work	5
Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies	5
Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners	4
The transformation of intellectual capital disclosures: exploring the online intellectual capital disclosure by Hong Kong universities	4
Operationalizing dialogic accounting: a process-oriented approach to stakeholder engagement	4
Stakeholder accountability in the era of big data: an exploratory study of online platform companies	4
How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination”	4
Three approaches to interviews: tell me about you, them, “fictitious” others	4
Management control system stability and change in a global corporation: the role of cultural capital	3
Gender portrayal within a feminized accounting profession: an exploration of women’s representation in the Romanian accounting association	3
The future of public sector accounting research. A polyphonic debate	3
Defiance as an image restoration strategy: refining the reputation risk management framework	3
Adapting management control to virtual teams: evidence from a natural experiment	3
Management accountants’ image, role and identity: employer branding and identity conflict	3
Guest editorial: Special issue on the 25th anniversary of “The audit society – rituals of verification”	3
Brewing a service-identity: management controls in craft beer servitization	3