OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Auditing & Accountability Journal 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 2021-08-01 to 2025-08-01.)

Article	Citations
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	99
AAAJ Literature and Insights 36.3 Editorial	93
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	88
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	69
Accounting for the Nazi Aryanisation of German banks	60
Resisting accounting in the name of discipline	58
“On the same wavelength”: reconciling competing logics in tax client relationships	57
A reflection on contemporary myths of women's football: a historical analysis	52
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	52
Accounting, finance and conflict in football arenas	50
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	49
Barbara Czarniawska (1948–2024): reflections in memory of her work and life	43
The development and application of a decision-useful measure of environmental best practice for the mining industry	41
Impression management at board meetings: accountability in public and in private	41
Why does the European football market need a revolution?	40
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies	40
IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes	37
Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry	36
Navigational space for the absence of sustainability assurance in China	35
Researching race, accounting and accountability: past, present and future	34
Accountability for responsibility: a case study of a more intelligent enactment of accountability	30
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	29
Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia	24
Exploring accountability of Australia and New Zealand's temporary labour mobility programmes in Samoa using a talanoa approach	23
Methodological Insights Accounting talk: developing conversation analysis in accounting research	23

From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	22
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation	22
University sustainability performance as a catalyst for societal change	22
The editor and the board member: in a beautiful Pea Green boat	21
Rainbow numbers	21
Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia	19
Blending logics with performance management systems in an NGO setting	18
Framing the use of performance management in universities: the paradox of business disciplines	18
Stigma management: a counter-accounting of child labour and environmental issues in the mining sector	17
A place in accounting	17
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice	17
AAAJ Literature and Insights Resist to exist in accounting	16
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable	16
Impact valuations in social finance: emic and polyvocal stakeholder accounts	15
Decoding corruption in Brazilian construction multinationals	15
“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020	15
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi	15
The office as a site of management control: an historical film elicitation study	14
Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations	14
Coordinating assemblages: accounting for a novel disaster	13
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	13
Technological innovation and the co-production of accounting services in small accounting firms	12
Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research	12
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda	12
LGBTIQ+ staff and shifting client power within professional services firms	12
The accounting profession is undergoing a change	11
Blockchain in accounting research: current trends and emerging topics	11
Review Papers Examining accountability in relation to local football communities	11
Exploring dynamic duality between formal and non-formal accountability processes in a public services context	11
The embedded construction of price fairness evaluations: a case study of Air Greenland	11
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)	11
The contested nature of third-sector organisations	10
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	10
AAAJ Literature and Insights The accountant in her bed	10
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	10
The contronymity of project accounting for performing the relevance of project outcomes	9
Adaptive framing of sustainability in CEO letters	9
Accounting for digital promises: restoring and transforming promissory narratives	9
Material flow cost accounting in Vietnam: a multi-level exploration	9
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	9
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	9
Digitalization in accounting–Warmly embraced or coldly ignored?	9
Professional judgement in accounting and Aristotelian practical wisdom	9
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	9
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	9
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	9
Temporal structuring and the improvisation of management control in palm oil processing	8
Paternalism as a long-term strategy of a management control system	8
Carbon toolmaking: responding to multiple interacting logics in carbon management	8
The role of emerging technologies in shaping the future of accounting	8

Reporting controversial issues in controversial industries	8
Emails: When management control works too well …	8
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry	8
What trees taught me about Covid-19: on relational accounting and other magic	8
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets	8
The commodification of education: an academic dilemma	8
Corporate accountability during crisis in the digitized era	7
Accountability in permissioned blockchains: through the ledger, the code and the people	7
Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries	7
Boundary objects: sustainability reporting and the production of organizational stability	7
AAAJ Literature and Insights: The fire: love for research	7
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings	7
The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?	7
Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)	7
Accounting and racial violence in the postbellum American South	7
Quality management adoption and management accounting change in a sub-Saharan African firm	7
Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective	7
Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission	7
Envisioning legitimacy: visual dimensions of NGO annual reports	7
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters	7
Children, imagination and outer space exploration: implications for space accountability systems	7