OOIR: Observatory of International Research

Papers

(The TQCC of Qualitative Research in Accounting and Management 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 2020-05-01 to 2024-05-01.)

Article	Citations
Do we still need financial intermediation? The case of decentralized finance – DeFi	39
The future of public sector accounting research. A polyphonic debate	15
Managers’ incentives and disincentives to engage with integrated reporting or why managers might not adopt integrated reporting: an exploratory study in a nascent setting	14
Top managers’ formal and informal control practices in product innovation processes	14
Management control systems and the strategic management of innovation	14
How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka	13
Sustainability materiality research: a systematic literature review of methods, theories and academic themes	13
The performativity of accounting: advancing a Posthumanist understanding	12
The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise	11
How impact measurement devices act: the performativity of theory of change, SROI and dashboards	8
Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices	8
Performance in neo-liberal doctorates: the making of academics	8
The institutionalization of management control systems in a family firm	8
Data analytics by management accountants	7
A methodological framework for theoretical explanation in performance management and management control systems research	7
Management accounting use in micro and small enterprises	7
The fate of the balanced scorecard: alternative problematization and competing networks	7
Shifting identities in the public sector: portraying the “new” public manager in the Italian setting	7
Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?	7
Intersections of women’s identities in professional accountancy careers	6
Public budgetary roles in Iran: perceptions and consequences	6
Calculative regimes in the making: implementation and consequences in the context of Austrian public universities	6
The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015	6
Paper development in qualitative accounting research: bringing social contexts to life	6
Audit society goes viral: the rise of the online auditor	5

The influence of Power’s audit society in environmental and sustainability accounting	5
Accounting, hybrids and hybridity – attending to the value dimension in institutional logics	5
Data analytics in education: are schools on the long and winding road?	5
Management accounting change as a learning process: a longitudinal analysis	5
Social impact measurement in social housing: a theory-based investigation into the context, mechanisms and outcomes of implementation	5
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	5