OOIR: Observatory of International Research

Papers

(The TQCC of Qualitative Research in Accounting and Management is 5. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Do we still need financial intermediation? The case of decentralized finance – DeFi	36
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
Top managers’ formal and informal control practices in product innovation processes	14
How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka	13
Management control systems and the strategic management of innovation	13
Management accountants’ role and coercive regulations: evidence from the Italian health-care sector	12
The performativity of accounting: advancing a Posthumanist understanding	12
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
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
The institutionalization of management control systems in a family firm	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
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
Public budgetary roles in Iran: perceptions and consequences	6
Management accounting change as a learning process: a longitudinal analysis	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
Audit society goes viral: the rise of the online auditor	5

Social impact measurement in social housing: a theory-based investigation into the context, mechanisms and outcomes of implementation	5
Intersections of women’s identities in professional accountancy careers	5
Data analytics by management accountants	5
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	5