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 2021-06-01 to 2025-06-01.)

Article	Citations
A learning method of trust building: beyond the performance management of artistic events	65
Guest editorial: Special issue on accounting for tacit coordination … and beyond	43
Management interventions in pacing a planned financial accounting outsourcing transition	39
The accountability of ethnographers: the views of Paolo Virno	22
Literature reviews of qualitative accounting research: challenges and opportunities	21
Mapping data-driven management in accounting: the premise and promise of the debate and how to move beyond	19
Enhancing delivery: algorithms supporting performance management in the logistics sector	19
Data analytics use in financial due diligence: the influence of accounting and commercial logic	15
Qualitative research on financial accounting – an emerging field	12
Reaching up and out: the audit society	11
Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation	11
Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks	10
Coherence in the use of a performance measurement system and compatibility between institutional logics in public hospitals	10
Constructing and co-authoring controller’s practice through cloud technologies: the case of IKEA Italy	10
Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability	10
Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?	10
YouTube and the protocological control of platform organisations	9
Current value as relational becoming: the case of goodwill impairment testing	9
On humans, algorithms and data	9
Management accounting practice as understanding, supporting and advancing local epistemic methods	9
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood	8
Competing logics in budgeting in a university setting in Tanzania	8
Accounting as a means to legitimacy: the case of internally generated intangibles	8
The habitus of individuals in performance measurement practices in universities: a case study	8
Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000	7

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