OOIR: Observatory of International Research

Papers

(The median citation count of Qualitative Research in Accounting and Management is 2. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Management control system stability and change in a global corporation: the role of cultural capital	53
The accountability of ethnographers: the views of Paolo Virno	25
The habitus of individuals in performance measurement practices in universities: a case study	24
The politics of profit production	19
Management interventions in pacing a planned financial accounting outsourcing transition	19
Concept maps and visualisation as a means of triangulation in management accounting and control research	15
Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animation	13
Guest editorial: Special issue on accounting for tacit coordination … and beyond	11
Reconciling field-level logics and management control practices in research management at Austrian public universities	9
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	9
Adapting management control to virtual teams: evidence from a natural experiment	9
Management accountants’ image, role and identity: employer branding and identity conflict	8
A learning method of trust building: beyond the performance management of artistic events	8
Data analytics in education: are schools on the long and winding road?	7
Competing logics in budgeting in a university setting in Tanzania	7
Guest editorial: Special issue on the 25th anniversary of “The audit society – rituals of verification”	7
The fate of the balanced scorecard: alternative problematization and competing networks	7
The role of digitalization along new product development processes: the case of a servitized firm	6
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood	6
Long-term alterations of ERP systems: lasting through relinquishment and regeneration	6
Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives	5
Guest editorial: Shining a light on the invisible work: the both- and many-sidedness of conducting (ethnographic) research	5
Literature reviews of qualitative accounting research: challenges and opportunities	5
How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls	5
An autoethnographic reflection on accounting rituals in a turbulent environment	5

Enhancing delivery: algorithms supporting performance management in the logistics sector	5
Auditors’ search for meaningfulness in sustainability assurance work	5
Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000	4
Whereof one cannot speak … a comment on Vollmer (2019)	4
Coping with audit society pressures: a review of NGO responses to funder accountability demands	4
Symbolic or substantive change? How a Malaysian palm oil company managed sustainability issues in words and deeds	4
Accounting as a means to legitimacy: the case of internally generated intangibles	4
Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices	4
Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting	4
Insights on the role of performance measurement systems in the digital servitization landscape: a longitudinal case study	4
A methodological framework for theoretical explanation in performance management and management control systems research	4
Digitalisation as a driver of transformation for management control of small and medium-sized enterprises	4
The influence of Power’s audit society in environmental and sustainability accounting	4
An exploration of the motivating factors for the preparation of an integrated report in contextual settings	4
How accounting research understands performativity: effects and processes of a multi-faceted notion	4
Afterword: Audit Society 2.0?	3
Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?	3
Qualitative research on financial accounting – an emerging field	3
Managing institutional complexity in a state-owned enterprise – the role of explicated values and other management controls	3
Social impact measurement in social housing: a theory-based investigation into the context, mechanisms and outcomes of implementation	3
Stakeholder accountability in the era of big data: an exploratory study of online platform companies	3
Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies	3
Breaking incommensurability boundaries? On the production and publication of interparadigmatic research	3
Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?	3
States of responds to conflicting institutional logics: power dynamics and the role of management reports	3
Discourse analysis on sustaining the maieutic role “when management accounting goes digital”	3
The audit society: opening up a meaningful epistemological agenda	3
Accounting theory, ethnography, and the silence of the social	3
Brewing a service-identity: management controls in craft beer servitization	2
Mapping data-driven management in accounting: the premise and promise of the debate and how to move beyond	2
Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability	2
Accounting, hybrids and hybridity – attending to the value dimension in institutional logics	2
Data analytics use in financial due diligence: the influence of accounting and commercial logic	2
Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation	2
Utilisation of voluntary disclosure via social media as a strategic response to COVID-19	2
Reaching up and out: the audit society	2
Coherence in the use of a performance measurement system and compatibility between institutional logics in public hospitals	2
Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research	2