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 2022-06-01 to 2026-06-01.)

Article	Citations
Editorial Board/Publication Information	97
Editorial Board/Publication Information	77
Denunciation and resistance in post-crisis sensemaking	75
Mediating ESG: Mapping individual responses to a changing field	58
Accounting for ignorance: An investigation into corruption, immigration and the state	56
Language was always a companion of the empire	55
The internationalization of Italian critical accounting scholarship: between language and national tradition	54
How tax administration influences social justice: The relational power of accounting technologies	52
Critical accounting as an indigenous project	50
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence	44
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	41
Gender and accounting: Stemming the reproduction of gender inequalities at, and through, work	37
The evolution of scientific/intellectual movements: Exploring the formulation of a socio-ecological perspective on accounting	34
AI and the production of truth in accounting practices: a Foucauldian analysis	32
The risks of speech in times of epistemic assault – Part I	32
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	30
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	30
Accounting education and neocolonialism in Pakistan: A Gramscian perspective	29
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	27
Accounting for migration: An inquiry into a research conversation in the margins	26
Revolt(ing) rituals: Critical accounting and the honesty we owe	25
Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)	24
Management accountants—A gendered image	24
Imagining cooperative tax regulation: Common origins, divergent paths	23
ChatGPT and accounting in African contexts: Amplifying epistemic injustice	23

The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	23
Editorial Board/Publication Information	22
Wealth taxes and the post-COVID future of the state	22
Sophistry and high electricity prices in Australia	22
Are low-income workers financially irresponsible? Analysing financial literacy and over-indebtedness in Nairobi	22
Reflections on critical accounting scholarship in the current age: on trying to be an activist	21
Quo vadis? The future of interdisciplinary accounting research	21
The scream and accounting scholarship: the genocide in Palestine	21
The translation of an extraordinary event and the role of accounts: The covid-19 case	21
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
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements	20
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK	19
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies	19
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective	19
Is critique sustainable? A commentary on Bigoni and Mohammed	18
Stories of resistance: The role of online forums in response to Uber’s algorithmic management	18
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	18
The quid pro quo of charity: accounting, power and social positioning	18
Subject, method and praxis – Conducting critical studies in accounting research	17
Constructing housing literacy through financial literacy	17
Indigenous peoples and accounting. The gift of mutual emancipation	16
Working apart: Remote working and social bonding in the Big Four audit firms	16
Theorizing (and) the future of interdisciplinary accounting research	16
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South	16
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	16
The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime	15
Dynamics of territorialization: calculable spaces and the “coloniality of dwelling” within Porto Alegre’s participatory budgeting (1984–2006)	15
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	15
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	15
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	15
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	15
Financialisation and the Conceptual Framework: An update	15
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	15
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	15
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	15
Compliance boundary work and international standards: A case study of a small financial centre	15
Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site	14
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	14
Actors’ games and infrapolitical resistance: accounting as a site of tensions in a strategic alliance	14
Editorial Board/Publication Information	14
Comparing perceptions of the impact of journal rankings between fields	13
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	13
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	13
Inclusive capitalism as accounting ideology: The case of integrated reporting	13
Evidence on the homogeneity of personality traits within the auditing profession	13
A problematizing review of the financialization of living beings	13
The perils of artificial intelligence in academic publishing	13
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	12
Democratizing academic research with Artificial Intelligence: The misleading case of language	12

Self, communitarian self, and personhood: a theoretical account of ‘non-compliance’ in corporate governance in Africa	12
Examine the available evidence: Was the Duhnke PCAOB captured?	12
Consequences of accountings, distributional and otherwise	12
Classical Marxist accounting research: A literature review and directions for future research	12
Accounting and social mobilization: The counter accounts of the university student movement in Colombia	11
Uncovering the nature of framing: The Big Four audit firms versus a competition regulator	11
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy	11
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization	11
Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943	10
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	10
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	10
(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority	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
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	10
Editorial Board	10
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not	10
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa	10
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	10
Accountability for child Labour: Navigating obstacles for a Fair Trade producer organisation’s journey to Fair Trade certification	9
Editorial Board	9
The temporal dynamics of enterprise risk management	9
Maintaining and extending hegemony: The politics of accounting standard setting	9
Epistemic control: A case study on managing relevance in a data-driven organization	9
Environmental accounting: In communicating reality, do we construct reality?	9
Editorial Board	9
Decolonial studies in accounting? Emerging contributions from Latin America	9
Ethnic domination and subaltern resistance: Rituals and games of calculative transparency and secrecy in Malaysia’s whispering fish market	9
The COVID-19 crisis and massive public debts: What should we expect?	9
The conflict of interest in tax scholarship	9
In support of making up users	9
The auditors and the media as central actors in accounting fraud and scandal	9
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	9
Editorial Board/Publication Information	8
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	8
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators	8
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	8
‘Angry accountants’: Making sense of professional identity crisis on online communities	8
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand	8
Accounting for the cartel	8
Against new humanitarian management: Prefigurative accounting in the humanitarian field	8
Accounting artifacts and the reformation of a national healthcare system	8
The architecture of accounting and the neoliberal betrayal of life	8
Keystone accountabilities for nature recovery: constructing people-nature relations in the environmental sustainability strategies of Olympic sports	7
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	7
Patriarchy, capitalism, and accounting: A herstory	7
Critical perspectives on NGO governance and accountability	7
Public value and pricing in English hospitals: Value creation or value extraction?	7
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector	7
An existential accounting: (Re)centring nature in critical research	7
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	7
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	7
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts	7
Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities	7
Time, workload model and the entrepreneurial construction of the neoliberal academic	6
Lived experiences of everyday financialization: A layered performativity approach	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
Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship	6
Political scandals, media bias and the moral ambiguity of fraud and corruption	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
Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform	6
Framing accounting for goodwill: Intractable controversies between users and standard setters	6
SMEs tax minimization as shared responsibility	6
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	6
Wealth taxation of individuals and equity: A political-cultural market theory perspective	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
A ‘Utopia of the present’: MacIntyrean thought as critical accounting theory	5
Black tax – stories of familial financial support in Cape Town	5
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	5
Editorial Board/Publication Information	5
NGOs, public accountability, and critical accounting education: Making data speak	5
Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence	5
The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting	5
Corporate reporting on conflict: A struggle over land	5
Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research	5
Editorial Board	5
Holding labor to ac(count): quiet quitting and the limits of the anti-work imaginary	5