OOIR: Observatory of International Research

Papers

(The median citation count of Management Accounting Research is 1. 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 2021-09-01 to 2025-09-01.)

Article	Citations
External complexity and the design of management control systems: a case study	93
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	51
Identity work of management accountants in a merger: The construction of identity in liminal space	34
Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism	29
Announcement: David Solomons Prize Supported by CIMA	25
Editorial Board	24
Editorial Board	23
Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon	17
Editorial Board	16
The influence of organizational structure on value-based management sophistication	16
The diffusion of management fashions as software in an intermediated market: The case of continuous accounting	16
Editorial Board	14
Editorial Board	14
Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes	13
Announcement: David Solomons Prize Supported by CIMA	13
Cost decisions of supplier firms: A study based on the customer-supplier link	12
Editorial Board	11
Announcement: David Solomons Prize Supported by CIMA	9
From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration	9
Decoding effort: Toward a measure – and a better understanding – of effort intensity in accounting research	9
Political control and internal governance in state-owned enterprises: Evidence from party-building reform in China	9
The effects of target difficulty and relative ability on managers’ delegation decisions	8
Controllership effectiveness and digitalization: Shedding light on the importance of business analytics capabilities and the business partner role	7
Management control for sustainability: Towards integrated systems	7
Fostering ambidexterity among R&D employees: The dilemma of performance measures and how to overcome it	7

Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	7
The mobilisation of self-created workplace artifacts for management accountants’ identity work	6
Using emphasis frames to embed values in the interpretation of multiple performance criteria	6
Editorial Board	6
Editorial Board	5
The effect of mood and information sequence on third party evaluation of escalating capital investment projects	5
Executive pay restrictions and R&D investment	4
Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation	4
Out of control? Tracking system technologies and performance measurement	4
Vertical pay disparity, traditional Chinese culture, and employee productivity	3
Editorial Board	3
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	3
Editorial Board	3
Editorial	3
Editorial	3
How senior managers use interactive control to manage strategic uncertainties: An attention-based view	2
Economic policy uncertainty and cost stickiness	2
Beyond the decision to ally: Constraints on adapting to emergent control risks	1
The sorting benefits of discretionary adjustment to performance-based pay	1
Under which circumstances are enabling control and control extensiveness related to employee performance?	1
Time and the sequential integration of management controls in open innovation between Unilever and its partners: A procedural perspective	1
Editorial	1
Editorial Board	1
Integrating the balanced scorecard and enterprise risk management: Exploring the dynamics between management control anchor practices and subsidiary practices	1
Exploring the tensions within and among management control elements from a paradox perspective	1
Shaping innovation portfolios: The effect of interactive and diagnostic control use on organizational politics and agility	1
Collective wages and incentive contracts: On the role of envy and worker diversity	1
Value-based management control systems and the dynamics of working capital: Empirical evidence	1
Small sample field study:The effects of team-based recognition on employee engagement and effort	1