OOIR: Observatory of International Research

Papers

(The median citation count of Management Accounting Research is 2. 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
Editorial	68
Editorial Board	33
Editorial Board	29
Announcement: David Solomons Prize Supported by CIMA	21
Beyond the decision to ally: Constraints on adapting to emergent control risks	18
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	18
Bargaining power as moderator of the “delay costs effect” in supply chain negotiations	18
Identity work of management accountants in a merger: The construction of identity in liminal space	13
Small sample field study:The effects of team-based recognition on employee engagement and effort	13
Value-based management control systems and the dynamics of working capital: Empirical evidence	12
External complexity and the design of management control systems: a case study	12
How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments	11
Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?	10
From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration	10
The effects of target difficulty and relative ability on managers’ delegation decisions	9
Editorial	9
Editorial Board	7
Employee benefits and company performance: Evidence from a high-dimensional machine learning model	7
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	7
Asymmetric taxation, limited liability, and agency conflicts	7
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	6
Vertical pay disparity, traditional Chinese culture, and employee productivity	6
DAVID SOLOMONS PRIZE ANNOUNCEMENT	5
Nondyadic control systems and effort direction effectiveness: Evidence from the public sector	5
Editorial Board	5

Editorial Board	5
Announcement: David Solomons Prize Supported by CIMA	5
Editorial Board	5
Management control for sustainability: Towards integrated systems	5
Editorial Board	4
Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	4
Seduction as control: Gamification at Foursquare	4
The influence of organizational structure on value-based management sophistication	3
Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon	3
Productivity effects of shared peer effort and relative performance information	3
Announcement: David Solomons Prize - Supported by CIMA	3
Towards interventionist research with theoretical ambition	3
Task assignment and pay dispersion under moral hazard	2
Fostering ambidexterity among R&D employees: The dilemma of performance measures and how to overcome it	2
Economic policy uncertainty and cost stickiness	2
Editorial Board	2