OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Auditing & Accountability Journal is 8. 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 2021-04-01 to 2025-04-01.)

Article	Citations
AAAJ Literature and Insights 36.5 Editorial	94
On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark	89
Blame Luca	75
The contested nature of third-sector organisations	73
Enhancing value in healthcare: towards a trans-disciplinary approach	71
Calculating a life: classification, valuation and compensation in the British abolition of slavery	64
Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse	61
Boundary work at the margins of politics and auditing: rationalising advertising probity in Ontario	57
AAAJ Literature and Insights 36.3 Editorial	53
Resisting accounting in the name of discipline	52
COVID-19 and personal finance	52
The contronymity of project accounting for performing the relevance of project outcomes	50
It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks	46
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	45
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	44
Accounting for the Nazi Aryanisation of German banks	43
Auditors' sensemaking of other comprehensive income through metaphors	41
Indigenous practices of accounting on the ground: a Bourdieusian perspective	41
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	38
AAAJ Literature and Insights 36.7/8 Editorial	36
The accounting profession is undergoing a change	36
AAAJ Literature and Insights The accountant in her bed	35
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	33
(Dys)functionality of intentions or outcomes? Performance funding of Danish schools	33
Commentaries From amateurism to professionalism: legislation changes transforming Brazilian football	33

Oh, not again!	31
The embedded construction of price fairness evaluations: a case study of Air Greenland	31
Review Papers Examining accountability in relation to local football communities	30
Critical race theory, counter-accounting, and the emancipatory potential of counter-stories	29
Sharia boards, managerial strategies and governance practices in Islamic banks: a Goffmanesque discourse	29
The anatomy of tragedy: Starbucks as a politics of displacement	29
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	29
Identity performances on professional accounting association magazine covers	28
On affect and accounting inscriptions: a study of fair value in the making	27
“On the same wavelength”: reconciling competing logics in tax client relationships	27
Competing logics in a hybrid organization: ICT service provision in the Italian health care sector	26
Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon	25
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization	24
Accounting for (public) value(s): reconsidering publicness in accounting research and practice	23
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations	23
The rhetoric of New Zealand's COVID-19 response	22
Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation	22
Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms	20
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	19
(Job)Keeping up appearances	19
The blind accountant in Blindness by José Saramago and accountant stereotypes	19
Corporate sustainability reporting and information infrastructure	18
The value of research activities “other than” publishing articles: reflections on an experimental workshop series	17
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	17
A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist	17
Audit credibility and LGBTQI rights: certification operation in the margins	16
Adaptive framing of sustainability in CEO letters	16
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	16
Field-configuring events and the failure to standardise accounting for carbon emissions	16
Investigating the development of narratives in directors' reports: an analysis of Barilla over six decades	16
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	16
Accounting and neoliberal responsibilisation: a case study on the Australian National Disability Insurance Scheme	16
Management control practices and pragmatism	16
Dynamic accountability and the role of risk reporting during a global pandemic	15
Professional judgement in accounting and Aristotelian practical wisdom	15
Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control	15
Guilty Me!	15
Understanding accountability in blockchain systems	14
Do accounting disclosures help or hinder individual donors’ trust repair after negative events?	14
Mourning	13
Responding to employee-based race inequalities in National Health Service (England): accountability and the Workforce Race Equality Standard	13
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	13
A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain	13
Escaping transparent, asymmetrical and agentive accountability? Entrepreneurial accounts and researchers' countertransference	13
Literature and Insights Editorial	12
On the accounting implications of the dilemma: who speaks for nature?	12
Beyond replacement and absorption: exploring integrative pathways to accounting colonisation	12
What trees taught me about Covid-19: on relational accounting and other magic	12
Tone at the top, corporate irresponsibility and the Enron emails	12
Methodological Paper What counts as “good” qualitative accounting research? Researchers' perspectives on assessing and proving research quality	11

Accounting, finance and conflict in football arenas	11
Understanding reporting boundaries in annual reports: a conceptual framework	11
Management accounting for a circular economy: current limits and avenue for a dialogic approach	11
Last man standing: goalkeeping – an art or a science?	11
Accounting, inequality and COVID-19 in Australia	10
The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability	10
Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies	10
“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir	10
COVID-19 and the governmentality of emergency food in the City of Turin	10
Ambidextrous sustainability, organisational structure and performance in hybrid organisations	10
Unpacking dialogic accounting: a systematic literature review and research agenda	9
Combining accountability forms: transparency and “intelligent” accountability in a public service organization	9
Whistleblowing and accounting for the public interest: a call for new directions	9
NPOs and private governance forms for football clubs: towards a blended model	9
Barbara Czarniawska (1948–2024): reflections in memory of her work and life	9
The language of profit warnings: a case of denial, defiance, desperation and defeat	9
External audit quality: its meaning, representations and potential conflict in practice	9
Accounting for the stateless: Indian Tamils and the historical construction of racial inequality in Sri Lanka	9
Accounting articles on developing countries in ranked English language journals: a meta-review	9
Contextualised accountant stereotypes: understanding their social construction and reconstruction in Chinese society	8
A non-binary body in accounting	8
Accounting for digital promises: restoring and transforming promissory narratives	8
Asteroid mining vs the carbon bubble: ethical considerations for space resource extraction	8
Material flow cost accounting in Vietnam: a multi-level exploration	8
A football debate: the future of football accountability research	8
Pulling back the curtain of environmental accountability: How boundaries shape environmental identities in the SKI industry	8
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	8
Breaking the institutional logic or going under - Controllers and sustainability	8
Artificializing accounting numbers: a sensemaking perspective in times of crisis	8