OOIR: Observatory of International Research

Papers

(The TQCC of Qualitative Research in Accounting and Management is 7. 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