OOIR: Observatory of International Research

Papers

(The TQCC of Critical Perspectives on Accounting is 10. 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 2021-04-01 to 2025-04-01.)

Article	Citations
From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO	423
Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?	205
A fatally efficient machine. Insights into the ‘banality’ of the research evaluation exercise in Italy	49
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative	43
Mediating ESG: Mapping individual responses to a changing field	43
How tax administration influences social justice: The relational power of accounting technologies	39
Environmental accounting: In communicating reality, do we construct reality?	35
Editorial Board/Publication Information	34
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	34
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State	33
Editorial Board/Publication Information	31
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	29
Editorial Board/Publication Information	29
How the Big Four maintain and defend logic equilibrium at concurrent performances	28
Narratives of internal audit: The Sisyphean work of becoming “independent”	28
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience	28
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	28
Critical accounting research in Mesoamerica: Accountable to whom?	27
Theorizing (and) the future of interdisciplinary accounting research	27
Critical accounting as an indigenous project	26
Critique is unsustainable: A polemic	24
Interpreting an escape from an eviction trap as a social account: A Gramscian reading of a credit union’s policies in support of social housing tenants	24
Accounting for ignorance: An investigation into corruption, immigration and the state	24
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda	24
Sustainability reporting practices and their social impact to NGO funding in Italy	24

The roles of accounting in the racial organization of work	23
The conflict of interest in tax scholarship	22
Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)	21
Gender stereotypes of women accounting academics in Colombia	21
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica	21
Accounting and development in Africa	19
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	19
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective	18
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly	18
Language was always a companion of the empire	18
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency	18
A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property	18
Fragile assets: Street gangs and the extortion business	17
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises	17
Accounting research and the significance test crisis	17
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting	16
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	16
Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring	16
Corporate reporting on conflict: A struggle over land	15
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis	15
Moral economy, performative materialism, and political rhetorics of sustainability accounting	15
Accounting research boundaries, multiple centers and academic empathy	15
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	14
Denunciation and resistance in post-crisis sensemaking	14
NGOs, public accountability, and critical accounting education: Making data speak	14
Financialisation and the Conceptual Framework: An update	14
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	13
The blind spots of interdisciplinarity in addressing grand challenges	13
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆	13
Work-life balance as gaslighting: Exploring repressive care in female accountants’ careers	13
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	13
An ecological critique of accounting: The circular economy and COVID-19	13
AI in management control: Emergent forms, practices, and infrastructures	13
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency	12
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)	12
The myth of workforce reduction efficiency: The performativity of accounting language	12
The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research	11
The perils of artificial intelligence in academic publishing	11
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	11
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta	11
The emancipatory potential of counter accounting: A Žižekian critique	11
Editorial Board/Publication Information	10
In support of making up users	10
Surveillance capitalism in the middle east retail sector	10
Periphery and centre in comparative perspective: Opportunities for accounting praxis	10
Accounting to the end of life. Scarcity, performance and death	10
The Queering Accounting Manifesto	10