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 2021-04-01 to 2025-04-01.)

Article	Citations
The accountability of ethnographers: the views of Paolo Virno	60
The habitus of individuals in performance measurement practices in universities: a case study	40
Management interventions in pacing a planned financial accounting outsourcing transition	31
The politics of profit production	20
Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animation	19
Adapting management control to virtual teams: evidence from a natural experiment	18
Guest editorial: Special issue on accounting for tacit coordination … and beyond	18
The fate of the balanced scorecard: alternative problematization and competing networks	12
Reconciling field-level logics and management control practices in research management at Austrian public universities	12
A learning method of trust building: beyond the performance management of artistic events	10
Management control system stability and change in a global corporation: the role of cultural capital	10
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood	9
Competing logics in budgeting in a university setting in Tanzania	9
The role of digitalization along new product development processes: the case of a servitized firm	9
Guest editorial: Special issue on the 25th anniversary of “The audit society – rituals of verification”	9
Long-term alterations of ERP systems: lasting through relinquishment and regeneration	8
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda	8
Literature reviews of qualitative accounting research: challenges and opportunities	8
Enhancing delivery: algorithms supporting performance management in the logistics sector	7
Concept maps and visualisation as a means of triangulation in management accounting and control research	7
Data analytics in education: are schools on the long and winding road?	7
Management accountants’ image, role and identity: employer branding and identity conflict	7
Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000	6
How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls	6
Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives	6

Breaking incommensurability boundaries? On the production and publication of interparadigmatic research	5
Coping with audit society pressures: a review of NGO responses to funder accountability demands	5
Insights on the role of performance measurement systems in the digital servitization landscape: a longitudinal case study	5
Auditors’ search for meaningfulness in sustainability assurance work	5
Guest editorial: Shining a light on the invisible work: the both- and many-sidedness of conducting (ethnographic) research	5
Symbolic or substantive change? How a Malaysian palm oil company managed sustainability issues in words and deeds	5
An autoethnographic reflection on accounting rituals in a turbulent environment	5