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 2021-08-01 to 2025-08-01.)

Article	Citations
Editorial Board/Publication Information	478
Editorial Board/Publication Information	230
Mediating ESG: Mapping individual responses to a changing field	58
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State	48
Denunciation and resistance in post-crisis sensemaking	44
How tax administration influences social justice: The relational power of accounting technologies	44
Language was always a companion of the empire	43
Critical accounting as an indigenous project	39
The internationalization of Italian critical accounting scholarship: between language and national tradition	39
Accounting for ignorance: An investigation into corruption, immigration and the state	38
Editorial Board/Publication Information	36
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	35
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	35
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	34
Gender Responsive Budgeting: A tool for gender equality	33
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	32
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	31
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	29
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	29
Management accountants—A gendered image	29
Critical reflections of accounting and social impact (Part II)	28
Imagining cooperative tax regulation: Common origins, divergent paths	28
Editorial Board/Publication Information	27
How auditors legitimize commercialism: A micro-discursive analysis	25
Quo vadis? The future of interdisciplinary accounting research	22

Wealth taxes and the post-COVID future of the state	22
The translation of an extraordinary event and the role of accounts: The covid-19 case	21
Sophistry and high electricity prices in Australia	21
Editorial Board/Publication Information	20
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	20
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	20
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	20
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	19
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	19
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective	19
Editorial Board/Publication Information	18
Stories of resistance: The role of online forums in response to Uber’s algorithmic management	18
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies	18
The quid pro quo of charity: accounting, power and social positioning	18
Social investment innovation and the ‘social turn’ of neoliberal finance	18
Is critique sustainable? A commentary on Bigoni and Mohammed	17
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	17
Constructing housing literacy through financial literacy	17
Working apart: Remote working and social bonding in the Big Four audit firms	16
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	15
Subject, method and praxis – Conducting critical studies in accounting research	15
A stakeholder salience perspective on performance and management control systems in non-profit organisations	15
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	15
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	15
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	14
Financialisation and the Conceptual Framework: An update	14
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	14
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	14
Theorizing (and) the future of interdisciplinary accounting research	14
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	14
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	14
Editorial Board/Publication Information	13
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	13
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective	13
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	13
Editorial Board/Publication Information	13
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	13
The perils of artificial intelligence in academic publishing	12
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	12
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	12
Special issue on Digitalization, work, and professions	12
Evidence on the homogeneity of personality traits within the auditing profession	12
Democratizing academic research with Artificial Intelligence: The misleading case of language	12
Inclusive capitalism as accounting ideology: The case of integrated reporting	11
Comparing perceptions of the impact of journal rankings between fields	11
A problematizing review of the financialization of living beings	11
Accounting and pastoral power in Australian disability welfare reform	11
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	10
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	10
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria	10

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