OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Auditing & Accountability Journal is 10. 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 2020-05-01 to 2024-05-01.)

Article	Citations
Advancing research into accounting and the UN Sustainable Development Goals	115
The COVID-19 office in transition: cost, efficiency and the social responsibility business case	97
Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting	94
“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks	82
Global supply chains after COVID-19: the end of the road for neoliberal globalisation?	80
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis	68
Remote working, management control changes and employee responses during the COVID-19 crisis	64
Mapping of internal audit research: a post-Enron structured literature review	57
Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains	54
Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic	50
Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value	42
Exploring the programmability of management accounting work for increasing automation: an interventionist case study	41
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research	40
Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England	40
Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration	39
Trends in environmental accounting research within and outside of the accounting discipline	38
Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change	37
The pre-history of sustainability reporting: a constructivist reading	37
Social and environmental accounting in developing countries: contextual challenges and insights	33
The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies	32
Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking	31
Organisational responses to mandatory modern slavery disclosure legislation: a failure of experimentalist governance?	30
Consequences of CSR reporting regulations worldwide: a review and research agenda	29
Blockchain in accounting research: current trends and emerging topics	29
Unpacking dialogic accounting: a systematic literature review and research agenda	29

The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting	29
Institutional logics and practice variations in sustainability reporting: evidence from an emerging field	29
Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy	28
Disaster governance and hybrid organizations: accounting, performance challenges and evacuee housing	27
Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information	27
Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control	27
Role and implementation of sustainability management control tools: critical aspects in the Italian context	26
Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?	26
Accounting articles on developing countries in ranked English language journals: a meta-review	25
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable	25
Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective	24
Accounting for work conditions from modern slavery to decent work	24
Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?	23
Accounting, inequality and COVID-19 in Australia	23
Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea	23
Institutional logic and scholars' reactions to performance measurement in universities	22
Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities	22
Coping with COVID-19: the role of accounting in shaping charities' financial resilience	21
Exploring blockchain in the accounting domain: a bibliometric analysis	21
The fate of accounting for public governance development	21
Standard setting in times of technological change: accounting for cryptocurrency holdings	21
The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context	20
Digital transformation and accountants as advisors	20
NGO responses to financial evaluation: auditability, purification and performance	20
Accounting for (public) value(s): reconsidering publicness in accounting research and practice	20
Private governance responsibilisation in global supply chains: the case of Rana Plaza	20
SDG 13 and the entwining of climate and sustainability metagovernance: an archaeological–genealogical analysis of goals-based climate governance	20
The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)	19
Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting	19
Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study	19
Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania	19
(Counter) accounting for hybrid organising: a case of the Great Exhibition of the North	18
Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity	18
Blockchain in accounting, accountability and assurance: an overview	18
Old ways and new means: Indigenous accountings during and beyond the pandemic	18
Contesting conformity: how and why academics may oppose the conforming influences of intra-organizational performance evaluations	17
Management controls and crisis: evidence from the banking sector	17
Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals	17
Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring	17
The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises	17
Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms	16
Institutional work and infrastructure public–private partnerships (PPPs): the roles of religious symbolic work and power in implementing PPP projects	16
Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty	16
Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic	16
Managers' subtle resistance to neoliberal reforms through and by means of management accounting	16
Ambidextrous sustainability, organisational structure and performance in hybrid organisations	16
The influence of the Chinese government's political ideology in the field of corporate environmental reporting	16
Dissensus and democratic accountability in a case of conflict	15
Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises	15
COVID-19 and the governmentality of emergency food in the City of Turin	15

Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia	15
The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam	14
Into the woods of corporate fairytales and environmental reporting	14
Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic	14
The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society	14
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	14
The diffusion of sustainability key performance indicators in a developing country context	13
Dynamic accountability and the role of risk reporting during a global pandemic	13
Examining the accounts of oil spills crises in Nigeria through sensegiving and defensive behaviours	13
Space accounting	13
The pervasive role of accounting and accountability during the COVID-19 emergency	13
Multiple control mechanisms for employee health and safety integration: effects and complementarity	13
Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia	13
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies	13
The interplay between home and host logics of accountability in multinational corporations (MNCs): the case of the Fundão dam disaster	12
Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development	12
COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric	12
Tackling the integration challenge between environmental strategy and environmental management accounting	12
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects	12
Public value and the planet: accounting in ecological reconstitution	12
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies	11
Whistleblowing and accounting for the public interest: a call for new directions	11
Competing logics in a hybrid organization: ICT service provision in the Italian health care sector	11
Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis	11
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?	11
Understanding accountability in blockchain systems	11
Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability	11
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London	11
Reflections on the progress in accounting for people and some observations on the prospects for a more successful future	11
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	10
The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs	10
Peer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community	10
Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies	10
Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector	10
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue	10
Critical race theory, counter-accounting, and the emancipatory potential of counter-stories	10
The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic	10
Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran	10