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 2020-03-01 to 2024-03-01.)

Article	Citations
Do we still need financial intermediation? The case of decentralized finance – DeFi	32
The future of public sector accounting research. A polyphonic debate	15
Managers’ incentives and disincentives to engage with integrated reporting or why managers might not adopt integrated reporting: an exploratory study in a nascent setting	14
How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka	13
Top managers’ formal and informal control practices in product innovation processes	13
Management control systems and the strategic management of innovation	12
The performativity of accounting: advancing a Posthumanist understanding	12
Management accountants’ role and coercive regulations: evidence from the Italian health-care sector	11
The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise	11
Sustainability materiality research: a systematic literature review of methods, theories and academic themes	11
Local implementation of global accounting reform: evidence from a developing country	9
Performance in neo-liberal doctorates: the making of academics	8
Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices	8
Shifting identities in the public sector: portraying the “new” public manager in the Italian setting	7
Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?	7
The institutionalization of management control systems in a family firm	7
How impact measurement devices act: the performativity of theory of change, SROI and dashboards	7
A methodological framework for theoretical explanation in performance management and management control systems research	7
Management accounting use in micro and small enterprises	7
The fate of the balanced scorecard: alternative problematization and competing networks	7
Calculative regimes in the making: implementation and consequences in the context of Austrian public universities	6
Management accounting change as a learning process: a longitudinal analysis	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

Paper development in qualitative accounting research: bringing social contexts to life	5
The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015	5
Intersections of women’s identities in professional accountancy careers	5
Data analytics by management accountants	5
Public budgetary roles in Iran: perceptions and consequences	5
Interplay between labour dynamics, accounting and accountability practices during the rise of a political logic: an Egyptian case study	4
Reaching up and out: the audit society	4
Data analytics in education: are schools on the long and winding road?	4
The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective	4
Accounting, hybrids and hybridity – attending to the value dimension in institutional logics	4
Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks	4
Social impact reporting in the public interest: the case of accounting standardisation	4
On humans, algorithms and data	3
The auditing profession and the key audit matter reporting requirement	3
The influence of Power’s audit society in environmental and sustainability accounting	3
YouTube and the protocological control of platform organisations	3
Making sense of cost-consciousness in social work	3
A learning method of trust building: beyond the performance management of artistic events	3
My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing	3
“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government	3
Accountingisation of social care: the multiplicity and embeddedness of calculations and valuations in costing and caring practices	3
Management accountants’ image, role and identity: employer branding and identity conflict	3
Researchers’ hate-love relationship to performance measurement systems in academia – a Foucauldian perspective	2
Integrating organisational- and individual-level performance management systems (PMSS): a case study in a large Indonesian public sector organisation	2
Improvised routines driving best practices: investing in disobedience	2
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood	2
Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners	2
Afterword: Audit Society 2.0?	2
Auditors’ search for meaningfulness in sustainability assurance work	2
Competing logics in budgeting in a university setting in Tanzania	2
Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements	2
Putting members in the centre: examining credit union accountability as member-based social enterprises	2
University budgeting: internal versus external transparency	2
An exploration of the motivating factors for the preparation of an integrated report in contextual settings	2