This article aims to shed light on digital transformation in the accounting sector from the perspective of institutional change. We performed a systematic literature review to understand how institutional change could be applied to research on Accounting Information Systems (AIS), using a quantitative method to categorize data through LSA (Latent Semantic Analysis) technique; and a qualitative method performed by hierarchical categorical content analysis as a basis for inferences. We reviewed 309 articles using Institutional Theory in accounting and AIS. The LSA results presented the main topics of study, subfields of research, and uses of Institutional Theory. Regarding accounting research, it is possible to identify the role of institutional forces in the IFRS adoption (in private and public sectors), XBRL adoption, and disclosure of information on organizations’ environmental, social, and governance, with a focus on analyses at the organizational level and regulatory pressures. A deep dive into AIS articles showed that Institutional Theory was applied to analyze the adoption of systems/technologies (mostly ERP and XBRL) through isomorphic processes (coercive, mimetic, and normative). We proposed to analyze digital technologies as an exogenous change for the digital transformation in accounting business using another perspective of Institutional Theory: institutional change. Institutional change analyzes the role of destabilizing elements in the change of an organizational field as a whole and not just in a few organizations. In this perspective, technology is the agent of change on a broader level, transforming organizations, individuals, customers, suppliers, and governments. The main contribution of this article is presenting suggestions for future AIS. This research agenda contributes to advancing Institutional Theory in AIS, using the lens of institutional change to analyze the new realities shaping accounting organizations, such as digital transformation.

中文翻译：

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会计信息系统研究中的制度理论：揭示数字化转型和制度变迁


本文旨在从制度变迁的角度探讨会计行业的数字化转型。我们进行了系统的文献综述，以了解如何将制度变革应用于会计信息系统（AIS）的研究，通过LSA（潜在语义分析）技术使用定量方法对数据进行分类；以及通过分层分类内容分析执行的定性方法作为推论的基础。我们回顾了 309 篇使用会计和 AIS 领域的制度理论的文章。 LSA 结果展示了制度理论的主要研究主题、研究子领域和用途。关于会计研究，可以确定机构力量在采用 IFRS（私营和公共部门）、XBRL 采用以及组织环境、社会和治理信息披露中的作用，重点分析组织层面和监管压力。对 AIS 文章的深入研究表明，制度理论被应用于通过同构过程（强制、模仿和规范）来分析系统/技术（主要是 ERP 和 XBRL）的采用。我们建议用制度理论的另一个视角：制度变迁来分析数字技术作为会计业务数字化转型的外生变化。制度变革分析了不稳定因素在整个组织领域（而不仅仅是少数组织）变革中的作用。从这个角度来看，技术是更广泛层面上变革的推动者，改变着组织、个人、客户、供应商和政府。本文的主要贡献是对未来 AIS 提出建议。 该研究议程有助于推进 AIS 的制度理论，利用制度变革的视角来分析塑造会计组织的新现实，例如数字化转型。