OOIR: Observatory of International Research

Papers

(The median citation count of Critical Perspectives on Accounting is 6. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Denunciation and resistance in post-crisis sensemaking	86
Editorial Board/Publication Information	70
Editorial Board/Publication Information	68
The internationalization of Italian critical accounting scholarship: between language and national tradition	56
How tax administration influences social justice: The relational power of accounting technologies	55
Critical accounting as an indigenous project	53
Language was always a companion of the empire	53
Mediating ESG: Mapping individual responses to a changing field	50
Accounting for ignorance: An investigation into corruption, immigration and the state	48
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	41
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	40
The risks of speech in times of epistemic assault – Part I	36
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	33
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	31
Management accountants—A gendered image	30
Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)	29
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	28
Accounting for migration: An inquiry into a research conversation in the margins	27
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	26
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	25
Are low-income workers financially irresponsible? Analysing financial literacy and over-indebtedness in Nairobi	24
Imagining cooperative tax regulation: Common origins, divergent paths	24
Sophistry and high electricity prices in Australia	23
The translation of an extraordinary event and the role of accounts: The covid-19 case	23
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	22

Editorial Board/Publication Information	22
Wealth taxes and the post-COVID future of the state	22
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	22
Quo vadis? The future of interdisciplinary accounting research	22
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective	21
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	20
The quid pro quo of charity: accounting, power and social positioning	20
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies	20
Stories of resistance: The role of online forums in response to Uber’s algorithmic management	20
Is critique sustainable? A commentary on Bigoni and Mohammed	19
Subject, method and praxis – Conducting critical studies in accounting research	19
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	19
Working apart: Remote working and social bonding in the Big Four audit firms	18
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	18
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	18
Constructing housing literacy through financial literacy	18
Theorizing (and) the future of interdisciplinary accounting research	17
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	17
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	16
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	16
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	16
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	16
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	16
Editorial Board/Publication Information	15
The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime	15
Editorial Board/Publication Information	15
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	15
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	15
Financialisation and the Conceptual Framework: An update	15
Evidence on the homogeneity of personality traits within the auditing profession	15
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	15
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	15
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	15
A problematizing review of the financialization of living beings	14
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	14
Inclusive capitalism as accounting ideology: The case of integrated reporting	14
The perils of artificial intelligence in academic publishing	14
Democratizing academic research with Artificial Intelligence: The misleading case of language	14
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	14
Classical Marxist accounting research: A literature review and directions for future research	13
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	13
Comparing perceptions of the impact of journal rankings between fields	13
Consequences of accountings, distributional and otherwise	13
Examine the available evidence: Was the Duhnke PCAOB captured?	13
Uncovering the nature of framing: The Big Four audit firms versus a competition regulator	13
Editorial Board	12
Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada	12
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	12
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa	12
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization	12

Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943	12
Big data and accounting	12
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy	12
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	11
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	11
The conflict of interest in tax scholarship	11
Environmental accounting: In communicating reality, do we construct reality?	11
(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority	11
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	11
Accounting and social mobilization: The counter accounts of the university student movement in Colombia	11
Decolonial studies in accounting? Emerging contributions from Latin America	10
The auditors and the media as central actors in accounting fraud and scandal	10
The temporal dynamics of enterprise risk management	10
Editorial Board	10
Maintaining and extending hegemony: The politics of accounting standard setting	10
In support of making up users	10
Editorial Board	10
Against new humanitarian management: Prefigurative accounting in the humanitarian field	9
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	9
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	9
Editorial Board/Publication Information	9
Critical perspectives on NGO governance and accountability	9
The COVID-19 crisis and massive public debts: What should we expect?	9
Epistemic control: A case study on managing relevance in a data-driven organization	9
Accounting artifacts and the reformation of a national healthcare system	9
The architecture of accounting and the neoliberal betrayal of life	9
Accounting, accountability and animals	9
‘Angry accountants’: Making sense of professional identity crisis on online communities	9
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	9
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand	9
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	9
Public value and pricing in English hospitals: Value creation or value extraction?	8
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	8
“Free”-to-play game: Governing the everyday life of digital popular culture	8
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	8
Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities	8
SMEs tax minimization as shared responsibility	8
Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform	8
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators	8
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts	8
Patriarchy, capitalism, and accounting: A herstory	8
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector	8
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	7
“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements	7
Time, workload model and the entrepreneurial construction of the neoliberal academic	7
Editorial Board/Publication Information	7
Wealth taxation of individuals and equity: A political-cultural market theory perspective	7
Political scandals, media bias and the moral ambiguity of fraud and corruption	7
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	7
NGOs, public accountability, and critical accounting education: Making data speak	7
Lived experiences of everyday financialization: A layered performativity approach	7
Framing accounting for goodwill: Intractable controversies between users and standard setters	7
Accountability-based accounting in the blame game for post-disaster aid	7
Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship	7
Corporate reporting on conflict: A struggle over land	6
Editorial Board	6
Editorial Board/Publication Information	6
Editorial Board	6
Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence	6
Meeting the research(er) and the researched halfway	6
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta	6
Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet	6
(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses	6
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	6
Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research	6
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	6
The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting	6