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 2021-11-01 to 2025-11-01.)

Article	Citations
AAAJ Literature and Insights 36.3 Editorial	112
New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector	73
Accounting for the Nazi Aryanisation of German banks	68
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	66
Resisting accounting in the name of discipline	61
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	61
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge	58
Accounting, finance and conflict in football arenas	48
A reflection on contemporary myths of women's football: a historical analysis	47
Impression management at board meetings: accountability in public and in private	47
Why does the European football market need a revolution?	46
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival	42
IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes	41
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	36
Navigational space for the absence of sustainability assurance in China	33
Accountability for responsibility: a case study of a more intelligent enactment of accountability	33
Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia	29
Methodological Insights Accounting talk: developing conversation analysis in accounting research	27
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	25
Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry	24
Researching race, accounting and accountability: past, present and future	24
A place in accounting	22
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation	22
Rainbow numbers	20
Stigma management: a counter-accounting of child labour and environmental issues in the mining sector	19

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia	18
The editor and the board member: in a beautiful Pea Green boat	18
University sustainability performance as a catalyst for societal change	18
Blending logics with performance management systems in an NGO setting	18
Framing the use of performance management in universities: the paradox of business disciplines	16
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice	16
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
AAAJ Literature and Insights Resist to exist in accounting	14
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi	14
Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations	13
Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research	12
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	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
Impact valuations in social finance: emic and polyvocal stakeholder accounts	12
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)	12
Exploring dynamic duality between formal and non-formal accountability processes in a public services context	12
Coordinating assemblages: accounting for a novel disaster	12
Technological innovation and the co-production of accounting services in small accounting firms	12
The contested nature of third-sector organisations	11
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	11
The accounting profession is undergoing a change	11
Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice	11
The contronymity of project accounting for performing the relevance of project outcomes	11
The embedded construction of price fairness evaluations: a case study of Air Greenland	10
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars	10
Temporal structuring and the improvisation of management control in palm oil processing	10
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	10
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	10
Professional judgement in accounting and Aristotelian practical wisdom	10
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	10
AAAJ Literature and Insights The accountant in her bed	10
Adaptive framing of sustainability in CEO letters	10
Review Papers Examining accountability in relation to local football communities	10
Reporting controversial issues in controversial industries	9
Emails: When management control works too well …	9
The commodification of education: an academic dilemma	9
What trees taught me about Covid-19: on relational accounting and other magic	9
The role of emerging technologies in shaping the future of accounting	9
Paternalism as a long-term strategy of a management control system	9
Digitalization in accounting–Warmly embraced or coldly ignored?	9
Material flow cost accounting in Vietnam: a multi-level exploration	9
Carbon toolmaking: responding to multiple interacting logics in carbon management	9
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry	9
Accounting for digital promises: restoring and transforming promissory narratives	9
Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)	8
Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries	8
Accounting and racial violence in the postbellum American South	8
Children, imagination and outer space exploration: implications for space accountability systems	8

Introduction to special issue on ethnographies of accountability	8
Boundary objects: sustainability reporting and the production of organizational stability	8
AAAJ Literature and Insights: The fire: love for research	8
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters	8
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings	8
Envisioning legitimacy: visual dimensions of NGO annual reports	8
Accountability in permissioned blockchains: through the ledger, the code and the people	8
Quality management adoption and management accounting change in a sub-Saharan African firm	8
Corporate accountability during crisis in the digitized era	8