OOIR: Observatory of International Research

Papers

(The median citation count of Qualitative Research in Accounting and Management is 3. 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
The accountability of ethnographers: the views of Paolo Virno	68
Management interventions in pacing a planned financial accounting outsourcing transition	48
Guest editorial: Special issue on accounting for tacit coordination … and beyond	45
A learning method of trust building: beyond the performance management of artistic events	22
Literature reviews of qualitative accounting research: challenges and opportunities	22
Coherence in the use of a performance measurement system and compatibility between institutional logics in public hospitals	20
Enhancing delivery: algorithms supporting performance management in the logistics sector	20
Qualitative research on financial accounting – an emerging field	15
Reaching up and out: the audit society	13
Mapping data-driven management in accounting: the premise and promise of the debate and how to move beyond	12
Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability	11
Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation	11
Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?	11
Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks	11
Data analytics use in financial due diligence: the influence of accounting and commercial logic	11
Current value as relational becoming: the case of goodwill impairment testing	10
YouTube and the protocological control of platform organisations	10
Constructing and co-authoring controller’s practice through cloud technologies: the case of IKEA Italy	10
Management accounting practice as understanding, supporting and advancing local epistemic methods	10
On humans, algorithms and data	9
The habitus of individuals in performance measurement practices in universities: a case study	9
Competing logics in budgeting in a university setting in Tanzania	8
An exploration of the motivating factors for the preparation of an integrated report in contextual settings	8
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood	8
Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000	8

A methodological framework for theoretical explanation in performance management and management control systems research	7
Coping with audit society pressures: a review of NGO responses to funder accountability demands	7
States of responds to conflicting institutional logics: power dynamics and the role of management reports	7
Accounting as a means to legitimacy: the case of internally generated intangibles	7
Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research	7
Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers	6
Gaining traction: how SMEs succeed in making management control systems stick	6
Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines	6
The end of audit. Spectacle and love in the audit society	6
Management accounting change as a learning process: a longitudinal analysis	6
Seizing overflows: exploring how accounting becomes emancipatory	6
Shifting identities in the public sector: portraying the “new” public manager in the Italian setting	6
Performance management system components and the role of the management accountant	6
Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital	6
Long-term alterations of ERP systems: lasting through relinquishment and regeneration	5
Stakeholder accountability in the era of big data: an exploratory study of online platform companies	5
Accounting theory, ethnography, and the silence of the social	5
The performativity of accounting: advancing a Posthumanist understanding	5
Auditors’ search for meaningfulness in sustainability assurance work	5
Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies	5
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	5
Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting	5
Managing institutional complexity in a state-owned enterprise – the role of explicated values and other management controls	5
Three approaches to interviews: tell me about you, them, “fictitious” others	4
The transformation of intellectual capital disclosures: exploring the online intellectual capital disclosure by Hong Kong universities	4
Audit society goes viral: the rise of the online auditor	4
The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective	4
Do we still need financial intermediation? The case of decentralized finance – DeFi	4
The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets	4
Afterword: Audit Society 2.0?	3
Management control system stability and change in a global corporation: the role of cultural capital	3
Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners	3
My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing	3
Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices	3
How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination”	3
Defiance as an image restoration strategy: refining the reputation risk management framework	3
Concept maps and visualisation as a means of triangulation in management accounting and control research	3
Data analytics in education: are schools on the long and winding road?	3
Guest editorial: Special issue on the 25th anniversary of “The audit society – rituals of verification”	3
Management accountants’ image, role and identity: employer branding and identity conflict	3
Adapting management control to virtual teams: evidence from a natural experiment	3