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• 2012From Privatised to Hybrid Corporatised Higher Education: A Global Financial Management Discourse171 cited
• 1998Efficiency audit: An assembly of rationalities and programmes157 cited
• 2012Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research148 cited
• 2004The Control Gap: The Role of Budgets, Accounting Information and (Non‐) Decisions in Hospital Settings133 cited
• 2004Budgetary practices and accountability habitus119 cited
• 2006Critical Theorising in Management Accounting Research102 cited
• 2006Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives80 cited
• 1999Making an accounting entity: the case of the hospital in Finnish health care reforms73 cited
• 2004Governance and the quasi-public organization: a case study of social housing70 cited
• 2000Valuing customers and loyalty: The rhetoric of customer focus versus the reality of alienation and exclusion of (de valued) customers65 cited
• 1996PHYSICIANS AND RESOURCE MANAGEMENT: THE ROLE OF ACCOUNTING AND NON-ACCOUNTING CONTROLS64 cited
• 2008Corporate governance online reporting by Saudi listed companies61 cited
• 2000Corporate Governance under ‘New Public Management’: an exemplification60 cited