OOIR: Observatory of International Research

Papers

(The median citation count of Qualitative Research in Accounting and Management is 4. 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 2021-09-01 to 2025-09-01.)

Article	Citations
Management interventions in pacing a planned financial accounting outsourcing transition	72
A learning method of trust building: beyond the performance management of artistic events	49
The accountability of ethnographers: the views of Paolo Virno	45
Guest editorial: Special issue on accounting for tacit coordination … and beyond	26
Enhancing delivery: algorithms supporting performance management in the logistics sector	22
Literature reviews of qualitative accounting research: challenges and opportunities	22
Reaching up and out: the audit society	20
Data analytics use in financial due diligence: the influence of accounting and commercial logic	16
Qualitative research on financial accounting – an emerging field	14
Mapping data-driven management in accounting: the premise and promise of the debate and how to move beyond	12
Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks	12
Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability	11
Current value as relational becoming: the case of goodwill impairment testing	11
Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation	11
Coherence in the use of a performance measurement system and compatibility between institutional logics in public hospitals	11
YouTube and the protocological control of platform organisations	10
Towards a general model of stakeholders’ commitment to accounting change	10
Management accounting practice as understanding, supporting and advancing local epistemic methods	10
On humans, algorithms and data	10
Constructing and co-authoring controller’s practice through cloud technologies: the case of IKEA Italy	10
Competing logics in budgeting in a university setting in Tanzania	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	8
An exploration of the motivating factors for the preparation of an integrated report in contextual settings	8
Accounting as a means to legitimacy: the case of internally generated intangibles	8

The habitus of individuals in performance measurement practices in universities: a case study	8
Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000	8
Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines	7
States of responds to conflicting institutional logics: power dynamics and the role of management reports	7
Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers	7
Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital	7
A methodological framework for theoretical explanation in performance management and management control systems research	7
Management accounting change as a learning process: a longitudinal analysis	7
Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research	7
Seizing overflows: exploring how accounting becomes emancipatory	6
The performativity of accounting: advancing a Posthumanist understanding	6
Performance management system components and the role of the management accountant	6
Shifting identities in the public sector: portraying the “new” public manager in the Italian setting	6
Gaining traction: how SMEs succeed in making management control systems stick	6
The end of audit. Spectacle and love in the audit society	6
Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies	5
Auditors’ search for meaningfulness in sustainability assurance work	5
Long-term alterations of ERP systems: lasting through relinquishment and regeneration	5
Accounting theory, ethnography, and the silence of the social	5
Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting	5
Managing institutional complexity in a state-owned enterprise – the role of explicated values and other management controls	5
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	5
The transformation of intellectual capital disclosures: exploring the online intellectual capital disclosure by Hong Kong universities	4
Do we still need financial intermediation? The case of decentralized finance – DeFi	4
Reconciling institutional logics and management control practices in DRG reform: a multiple case study of private hospitals in China	4
Three approaches to interviews: tell me about you, them, “fictitious” others	4
Audit society goes viral: the rise of the online auditor	4
Stakeholder accountability in the era of big data: an exploratory study of online platform companies	4
Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners	4
The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective	4
The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets	4