Science Explorer Back to mapMap

Most cited papers in Accounting and Organizational Management

Accounting and Organizational Management

What are the most cited papers in Accounting and Organizational Management?

The most cited paper in Accounting and Organizational Management is "The balanced scorecard: Translating strategy into action" (D. P. Norton, 1997), with 8,266 citations. Next come "Positive Accounting Theory" (5,935) and "Administrative Behavior: A Study of Decision-Making Processes in Administrative Organization." (4,861).

Showing 50 of 99 papers. Every paper with more than 1,035 citations is listed.

Most cited papers, sortable by citations and release date
#Paper
1 The balanced scorecard: Translating strategy into action D. P. Norton · Long Range Planning Jun 1997 8,266
2 Positive Accounting Theory Ross L. Watts, Jerold L. Zimmerman · Andalas University Repository (Andalas University) 11 Sep 1985 5,935
3 Administrative Behavior: A Study of Decision-Making Processes in Administrative Organization. M. Craig Brown, Herbert A. Simon · Contemporary Sociology A Journal of Reviews Sep 1978 4,861
4 Administrative Science Quarterly Robert D. Miewald · The American Review of Public Administration Apr 1981 3,794
5 Introduction Craig Michael Deegan · Accounting Auditing & Accountability Journal Aug 2002 3,784
6 Measurement of Business Performance in Strategy Research: A Comparison of Approaches N. Venkat Venkatraman, Vasudevan Ramanujam · Academy of Management Review Open access Oct 1986 3,481
7 Method Variance in Organizational Research Paul E. Spector · Organizational Research Methods 10 Mar 2006 3,438
8 The resource‐based view within the conversation of strategic management Joseph T. Mahoney, J. Rajendran Pandian · Strategic Management Journal Open access Jun 1992 3,418
9 Measuring organizational performance in the absence of objective measures: The case of the privately‐held firm and conglomerate business unit Gregory G. Dess, Richard B. Robinson · Strategic Management Journal Jul 1984 3,346
10 Management control systems design within its organizational context: findings from contingency-based research and directions for the future Robert H. Chenhall · Accounting Organizations and Society 30 Jan 2003 3,250
11 Performance measurement system design Andy D. Neely, Mike Gregory, Ken W. Platts · International Journal of Operations & Production Management Apr 1995 3,244
12 Organizational Culture: Can It Be a Source of Sustained Competitive Advantage? Jay Bryan Barney · Academy of Management Review Jul 1986 3,152
13 THE IMPACT OF HUMAN RESOURCE MANAGEMENT ON ORGANIZATIONAL PERFORMANCE: PROGRESS AND PROSPECTS. Bruce Becker, Barry A. Gerhart · Academy of Management Journal Aug 1996 2,992
14 THE IMPACT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON PERCEPTIONS OF ORGANIZATIONAL PERFORMANCE. John Thomas Delaney, Mark A. Huselid · Academy of Management Journal Aug 1996 2,991
15 THEORIZING CHANGE: THE ROLE OF PROFESSIONAL ASSOCIATIONS IN THE TRANSFORMATION OF INSTITUTIONALIZED FIELDS. Royston Greenwood, C. R. Hinings, Roy Suddaby · Academy of Management Journal Feb 2002 2,846
16 Structuring cooperative relationships between organizations Peter Smith Ring, Andrew H. Van de Ven · Strategic Management Journal Oct 1992 2,834
17 Total quality management as competitive advantage: A review and empirical study Thomas Clark Powell · Strategic Management Journal 1995 2,657
18 Understanding Radical Organizational Change: Bringing Together the Old and the New Institutionalism Royston Greenwood, C. R. Hinings · Academy of Management Review Oct 1996 2,649
19 Rhetorical Strategies of Legitimacy Roy Suddaby, Royston Greenwood · Administrative Science Quarterly Mar 2005 2,427
20 Toward a Theory of Organizational Culture and Effectiveness Daniel R. Denison, Aneil K. Mishra · Organization Science Apr 1995 2,378
21 Positive Accounting Theory: A Ten Year Perspective. Ross L. Watts, Jerold L. Zimmerman · The Accounting Review Open access 1990 2,348
22 Potential Problems in the Statistical Control of Variables in Organizational Research: A Qualitative Analysis With Recommendations Thomas E. Becker · Organizational Research Methods 9 Jun 2005 2,234
23 Measuring Organizational Performance: Towards Methodological Best Practice Pierre J. Richard, Timothy Michael Devinney, George S. Yip et al. · Journal of Management 6 Feb 2009 2,203
24 Incentives versus standards: properties of accounting income in four East Asian countries Ray Ball, Ashok J. Robin, Joanna S. Wu · Journal of Accounting and Economics Dec 2003 2,165
25 HOW MUCH DO HIGH‐PERFORMANCE WORK PRACTICES MATTER? A META‐ANALYSIS OF THEIR EFFECTS ON ORGANIZATIONAL PERFORMANCE James G. Combs, Yongmei Liu, Angela T. Hall et al. · Personnel Psychology 17 Aug 2006 2,099
26 Strategy, structure, and economic performance Milton B. Redman · Journal of Behavioral Economics Jun 1975 2,071
27 Control: Organizational and Economic Approaches Kathleen M. Eisenhardt · Management Science Feb 1985 2,044
28 An Instrument for Measuring the Critical Factors of Quality Management Jayant V. Saraph, Philip G. Benson, Roger G. Schroeder · Decision Sciences Dec 1989 2,043
29 Performance management: a framework for management control systems research David T. Otley · Management Accounting Research Dec 1999 2,026
30 Completing the Practice Turn in Strategy Research Richard Whittington · Organization Studies May 2006 1,965
31 Contextualizing Performances of Family Firms Andrea Colli · Family Business Review 7 Nov 2011 1,928
32 Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I Robert S. Kaplan, D. P. Norton · Accounting Horizons Mar 2001 1,906
33 What passes as a rigorous case study? Michael Gibbert, Winfried Ruigrok, Barbara Wicki · Strategic Management Journal Open access 19 Sep 2008 1,905
34 Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally Sidney J. Gray · Abacus Mar 1988 1,869
35 The relevance of the value-relevance literature for financial accounting standard setting Robert W. Holthausen, Ross L. Watts · Journal of Accounting and Economics Sep 2001 1,868
36 Organizational Theories: Some Criteria for Evaluation Samuel B. Bacharach · Academy of Management Review Oct 1989 1,865
37 Managing the Rivalry of Competing Institutional Logics Trish Reay, C. R. Hinings · Organization Studies Jun 2009 1,791
38 Capabilities, business processes, and competitive advantage: choosing the dependent variable in empirical tests of the resource‐based view Gautam Ray, Jay Bryan Barney, Waleed A. Muhanna · Strategic Management Journal 3 Dec 2003 1,787
39 TECHNICAL AND STRATEGIC HUMAN RESOURCES MANAGEMENT EFFECTIVENESS AS DETERMINANTS OF FIRM PERFORMANCE. Mark A. Huselid, Susan E. Jackson, Randall S. Schüler · Academy of Management Journal Feb 1997 1,785
40 Compensation and Incentives: Practice vs. Theory George Pierce Baker, Michael C. Jensen, Kevin J. Murphy · The Journal of Finance Open access Jul 1988 1,762
41 Theorizing Practice and Practicing Theory Martha S. Feldman, Wanda J. Orlikowski · Organization Science Open access 23 Feb 2011 1,751
42 The Antecedents of Deinstitutionalization Christine Maree Oliver · Organization Studies Oct 1992 1,713
43 Building Theory about Theory Building: What Constitutes a Theoretical Contribution? Kevin G. Corley, Dennis A. Gioia · Academy of Management Review 2011 1,668
44 Strategy research: governance and competence perspectives Oliver E. Williamson · Strategic Management Journal Open access Dec 1999 1,591
45 Empirical research on accounting choice Thomas D. Fields, Thomas Z. Lys, Linda Vincent · Journal of Accounting and Economics Sep 2001 1,575
46 Conceptualizing management accounting change: an institutional framework John Edward Burns, Robert William Scapens · Management Accounting Research Mar 2000 1,556
47 Analysis of Work Measurement Using a Stopwatch in a Motorcycle Workshop Muhammad Rizki, Yusuf Perdinan Sihaloho, Fajar Garninda et al. · International Journal of Innovative Science and Research Technology (IJISRT) Open access 19 Jun 2024 1,545
48 Cost Accounting: A Managerial Emphasis, Charles T. Horngren, George Foster, Srikant M. Datar et al. · Issues in Accounting Education Open access Nov 2010 1,523
49 Qualitative Research and the Academy of Management Journal Robert P. Gephart · Academy of Management Journal Aug 2004 1,521
50 Return on Quality (ROQ): Making Service Quality Financially Accountable Roland T. Rust, Anthony J. Zahorik, Timothy Lee Keiningham · Journal of Marketing Apr 1995 1,516

Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for a field when OpenAlex files it under one of the field's topics; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.