OOIR: Observatory of International Research

Papers

(The TQCC of Qualitative Research in Accounting and Management is 7. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Management interventions in pacing a planned financial accounting outsourcing transition	70
The accountability of ethnographers: the views of Paolo Virno	65
Guest editorial: Special issue on accounting for tacit coordination … and beyond	20
Literature reviews of qualitative accounting research: challenges and opportunities	19
Reimagining SME finance: a social structuration approach to Islamic banking	18
Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability	16
Data analytics use in financial due diligence: the influence of accounting and commercial logic	15
Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation	15
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	14
Higher education and vulnerable groups: a study of reporting practices of New Zealand universities	13
Constructing and co-authoring controller’s practice through cloud technologies: the case of IKEA Italy	12
Management accounting practice as understanding, supporting and advancing local epistemic methods	12
Competing logics in budgeting in a university setting in Tanzania	12
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood	11
Values and targets in an institutional entrepreneur in an extreme situation: Assisting in survival as a going concern status and as worthiness	11
Towards a general model of stakeholders’ commitment to accounting change	11
The habitus of individuals in performance measurement practices in universities: a case study	11
Accounting as a means to legitimacy: the case of internally generated intangibles	10
Climate change-related regulatory disturbances and the accounting profession: longitudinal evidence from Australia	10
The interplay between calculative practices and eco-innovation: performativity and amplifying effects	9
Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000	8
Coping with audit society pressures: a review of NGO responses to funder accountability demands	7
States of responds to conflicting institutional logics: power dynamics and the role of management reports	7
Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital	7

Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research	7
Prosociality in performance management: integrating second nature	7
Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines	7
Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers	7