OOIR: Observatory of International Research

Papers

(The median citation count of Critical Perspectives on Accounting 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 2021-09-01 to 2025-09-01.)

Article	Citations
Editorial Board/Publication Information	492
Editorial Board/Publication Information	237
Mediating ESG: Mapping individual responses to a changing field	59
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State	49
Denunciation and resistance in post-crisis sensemaking	45
Language was always a companion of the empire	45
The internationalization of Italian critical accounting scholarship: between language and national tradition	43
Critical accounting as an indigenous project	42
How tax administration influences social justice: The relational power of accounting technologies	40
Accounting for ignorance: An investigation into corruption, immigration and the state	39
Editorial Board/Publication Information	38
Gender Responsive Budgeting: A tool for gender equality	38
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	37
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	36
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	35
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	34
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	33
Imagining cooperative tax regulation: Common origins, divergent paths	32
Management accountants—A gendered image	30
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	30
Critical reflections of accounting and social impact (Part II)	29
Editorial Board/Publication Information	28
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	28
Quo vadis? The future of interdisciplinary accounting research	26
Wealth taxes and the post-COVID future of the state	23

The translation of an extraordinary event and the role of accounts: The covid-19 case	22
Sophistry and high electricity prices in Australia	22
How auditors legitimize commercialism: A micro-discursive analysis	22
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	22
Editorial Board/Publication Information	21
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	21
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	20
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective	20
Stories of resistance: The role of online forums in response to Uber’s algorithmic management	19
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	19
Social investment innovation and the ‘social turn’ of neoliberal finance	19
The quid pro quo of charity: accounting, power and social positioning	19
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	18
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies	18
Editorial Board/Publication Information	18
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	18
Is critique sustainable? A commentary on Bigoni and Mohammed	17
Working apart: Remote working and social bonding in the Big Four audit firms	17
Subject, method and praxis – Conducting critical studies in accounting research	17
Constructing housing literacy through financial literacy	16
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	16
A stakeholder salience perspective on performance and management control systems in non-profit organisations	16
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	16
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	15
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	15
Financialisation and the Conceptual Framework: An update	15
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	14
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	14
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	14
Theorizing (and) the future of interdisciplinary accounting research	14
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	14
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	14
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	14
The perils of artificial intelligence in academic publishing	13
Editorial Board/Publication Information	13
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	13
Editorial Board/Publication Information	13
Evidence on the homogeneity of personality traits within the auditing profession	13
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	13
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective	12
Accounting and pastoral power in Australian disability welfare reform	12
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	12
Comparing perceptions of the impact of journal rankings between fields	12
Special issue on Digitalization, work, and professions	12
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	12
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria	11
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	11
Making the invisibles visible: Including animals in sustainability (and) accounting	11
Inclusive capitalism as accounting ideology: The case of integrated reporting	11
A problematizing review of the financialization of living beings	11

ESG practices and the cost of debt: Evidence from EU countries	11
Democratizing academic research with Artificial Intelligence: The misleading case of language	11
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	10
Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943	10
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative	10
Consequences of accountings, distributional and otherwise	10
Editorial Board	10
Editorial Board/Publication Information	10
Examine the available evidence: Was the Duhnke PCAOB captured?	10
Big data and accounting	10
Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada	10
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	10
Classical Marxist accounting research: A literature review and directions for future research	10
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy	9
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa	9
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	9
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization	9
The auditors and the media as central actors in accounting fraud and scandal	9
Accounting and social mobilization: The counter accounts of the university student movement in Colombia	9
The conflict of interest in tax scholarship	9
Environmental accounting: In communicating reality, do we construct reality?	9
Editorial Board	8
An ecological critique of accounting: The circular economy and COVID-19	8
In support of making up users	8
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	8
Decolonial studies in accounting? Emerging contributions from Latin America	8
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	8
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	7
The temporal dynamics of enterprise risk management	7
The COVID-19 crisis and massive public debts: What should we expect?	7
Editorial Board/Publication Information	7
On crisis and emergency: Is it time to rethink long-term environmental accounting?	7
Maintaining and extending hegemony: The politics of accounting standard setting	7
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	7
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	7
Against new humanitarian management: Prefigurative accounting in the humanitarian field	7
‘Angry accountants’: Making sense of professional identity crisis on online communities	7
Accounting, accountability and animals	7
Patriarchy, capitalism, and accounting: A herstory	6
Time, workload model and the entrepreneurial construction of the neoliberal academic	6
Neoliberalism, ‘honour’-based regulatory frameworks of accounting and accountability in a social context: An examination of the role of accounting in the management of subsidies on petroleum products	6
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	6
Public value and pricing in English hospitals: Value creation or value extraction?	6
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	6
Putting the patient first? The story of a decoupled hospital management quality initiative	6
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	6
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand	6
Critical perspectives on NGO governance and accountability	6
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector	6
Accounting artifacts and the reformation of a national healthcare system	6
Institutional agents missing in action?: Management accounting at non-governmental organisations	6
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts	6
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators	6
The architecture of accounting and the neoliberal betrayal of life	6
Special Issue Editorial: Covid and the environment in crisis	6
Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform	5
SMEs tax minimization as shared responsibility	5
Lived experiences of everyday financialization: A layered performativity approach	5
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	5
NGOs, public accountability, and critical accounting education: Making data speak	5
Editorial Board/Publication Information	5
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	5
Wealth taxation of individuals and equity: A political-cultural market theory perspective	5
“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements	5
Sustainability reporting practices and their social impact to NGO funding in Italy	5
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	5
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	5
Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship	5
“Free”-to-play game: Governing the everyday life of digital popular culture	5
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	5
Framing accounting for goodwill: Intractable controversies between users and standard setters	5
Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research	5
Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet	5
Corporate reporting on conflict: A struggle over land	5