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 2022-01-01 to 2026-01-01.)

Article	Citations
Mediating ESG: Mapping individual responses to a changing field	263
Editorial Board/Publication Information	57
Editorial Board/Publication Information	54
Language was always a companion of the empire	52
Denunciation and resistance in post-crisis sensemaking	51
The internationalization of Italian critical accounting scholarship: between language and national tradition	51
How tax administration influences social justice: The relational power of accounting technologies	49
Accounting for ignorance: An investigation into corruption, immigration and the state	48
Critical accounting as an indigenous project	46
The risks of speech in times of epistemic assault – Part I	45
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	45
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	43
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	38
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	36
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	36
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	35
Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)	33
Accounting for migration: An inquiry into a research conversation in the margins	33
Imagining cooperative tax regulation: Common origins, divergent paths	31
Management accountants—A gendered image	31
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	28
Wealth taxes and the post-COVID future of the state	25
Sophistry and high electricity prices in Australia	24
Are low-income workers financially irresponsible? Analysing financial literacy and over-indebtedness in Nairobi	24
The translation of an extraordinary event and the role of accounts: The covid-19 case	24

Editorial Board/Publication Information	22
How auditors legitimize commercialism: A micro-discursive analysis	22
Quo vadis? The future of interdisciplinary accounting research	22
Editorial Board/Publication Information	22
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies	21
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	21
The quid pro quo of charity: accounting, power and social positioning	20
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	20
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	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	20
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	19
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	19
Working apart: Remote working and social bonding in the Big Four audit firms	18
Subject, method and praxis – Conducting critical studies in accounting research	18
Is critique sustainable? A commentary on Bigoni and Mohammed	17
Editorial Board/Publication Information	17
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	16
Constructing housing literacy through financial literacy	16
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	15
Theorizing (and) the future of interdisciplinary accounting research	15
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	15
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	15
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	15
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	15
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	15
The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime	14
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	14
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	14
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	14
Financialisation and the Conceptual Framework: An update	14
Editorial Board/Publication Information	13
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	13
Evidence on the homogeneity of personality traits within the auditing profession	13
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	13
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	13
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	13
Editorial Board/Publication Information	13
The perils of artificial intelligence in academic publishing	13
Democratizing academic research with Artificial Intelligence: The misleading case of language	12
Inclusive capitalism as accounting ideology: The case of integrated reporting	12
Uncovering the nature of framing: The Big Four audit firms versus a competition regulator	12
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	12
A problematizing review of the financialization of living beings	12
Making the invisibles visible: Including animals in sustainability (and) accounting	12
Comparing perceptions of the impact of journal rankings between fields	12
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	11
Big data and accounting	11
Consequences of accountings, distributional and otherwise	11
Examine the available evidence: Was the Duhnke PCAOB captured?	11

Classical Marxist accounting research: A literature review and directions for future research	11
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy	11
Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada	10
Editorial Board	10
Accounting and social mobilization: The counter accounts of the university student movement in Colombia	10
Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943	10
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization	10
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa	10
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	10
Environmental accounting: In communicating reality, do we construct reality?	9
The auditors and the media as central actors in accounting fraud and scandal	9
An ecological critique of accounting: The circular economy and COVID-19	9
In support of making up users	9
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	9
(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority	9
Editorial Board	9
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	9
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	9
The conflict of interest in tax scholarship	9
Editorial Board	9
Decolonial studies in accounting? Emerging contributions from Latin America	9
On crisis and emergency: Is it time to rethink long-term environmental accounting?	8
Maintaining and extending hegemony: The politics of accounting standard setting	8
The COVID-19 crisis and massive public debts: What should we expect?	8
The temporal dynamics of enterprise risk management	8
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	8
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	8
Against new humanitarian management: Prefigurative accounting in the humanitarian field	8
Epistemic control: A case study on managing relevance in a data-driven organization	8
Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities	7
‘Angry accountants’: Making sense of professional identity crisis on online communities	7
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	7
The architecture of accounting and the neoliberal betrayal of life	7
Public value and pricing in English hospitals: Value creation or value extraction?	7
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand	7
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector	7
Accounting artifacts and the reformation of a national healthcare system	7
Critical perspectives on NGO governance and accountability	7
Editorial Board/Publication Information	7
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators	7
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	7
Patriarchy, capitalism, and accounting: A herstory	7
Accounting, accountability and animals	7
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	7
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	7
Special Issue Editorial: Covid and the environment in crisis	7
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	6
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	6
“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements	6
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	6
Wealth taxation of individuals and equity: A political-cultural market theory perspective	6
Framing accounting for goodwill: Intractable controversies between users and standard setters	6
Political scandals, media bias and the moral ambiguity of fraud and corruption	6
Time, workload model and the entrepreneurial construction of the neoliberal academic	6
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts	6
Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform	6
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	6
Lived experiences of everyday financialization: A layered performativity approach	6
“Free”-to-play game: Governing the everyday life of digital popular culture	6
Accountability-based accounting in the blame game for post-disaster aid	5
Editorial Board/Publication Information	5
Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence	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
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	5
(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses	5
Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context	5
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta	5
NGOs, public accountability, and critical accounting education: Making data speak	5
SMEs tax minimization as shared responsibility	5
Editorial Board/Publication Information	5
The myth of workforce reduction efficiency: The performativity of accounting language	5
Editorial Board	5
Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research	5
Corporate reporting on conflict: A struggle over land	5
Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship	5
Editorial Board	5