OOIR: Observatory of International Research

Papers

(The TQCC of Management Accounting Research is 5. 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
Management accountants and strategic management accounting: The role of organizational culture and information systems	43
Management control for sustainability: Towards integrated systems	26
How combinations of control elements create tensions and how these can be managed: An embedded case study	24
Economic policy uncertainty and cost stickiness	22
Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes	21
The impact of enabling performance measurement on managers’ autonomous work motivation and performance	19
Management control systems and real earnings management: Effects on firm performance	18
Seduction as control: Gamification at Foursquare	16
The effects of an enabling approach to eco-control on firms’ environmental performance: A research note	15
Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing	15
Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics	15
The role of accountability in reducing the impact of affective reactions on capital budgeting decisions	12
Measuring management accounting practices using textual analysis	12
Semantic narrowing in risk talk: The prevalence of communicative path dependency	10
Value-based management control systems and the dynamics of working capital: Empirical evidence	10
Towards interventionist research with theoretical ambition	9
The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity	8
Performance, risk, and overflows: When are multiple management control practices related?	7
Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers	7
Green incentives for environmental goals	7
Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success	7
Sharing sustainability through sustainability control activities. A practice-based analysis	7
When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation	7
Mood and honesty in budget reporting	5
The influence of organizational structure on value-based management sophistication	5

Identity work of management accountants in a merger: The construction of identity in liminal space	5
Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes	5
How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments	5
Financial reporting quality and peer group selection	5
Does value-based management facilitate managerial decision-making? An analysis of divestiture decisions	5
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?	5