Evolution and Technological Innovation in Accounting from the Perspective of Institutional Theory
DOI:
https://doi.org/10.5380/rcc.18.98008Keywords:
Accounting, Institutional theory, Technological innovationAbstract
Due to technological innovations, the accounting profession is undergoing a significant transformation, directly impacting its practices and routines. Therefore, the aim of this study was to understand the adoption of technological innovations in the field of accounting through the lens of institutional theory. Accounting practices were analyzed, such as the recording of physical books, manual entries and the absence of integrated systems, which are gradually being replaced by technologies. The study investigates how these technological innovations deinstitutionalize traditional practices by challenging established standards and demanding new forms of professional performance, as well as identifying the presence of mimetic, normative and coercive pressures that influence the adoption of these technologies in the accounting field. The research took a qualitative approach, with content analysis of semi-structured interviews conducted with accountants with more than ten years' experience. The results show that technological evolution in accounting acts as an agent of deinstitutionalization by introducing new practices that replace established standards, requiring a continuous adaptation of professional routines and skills. In addition, the presence of mimetic and coercive pressures was found, which drive compliance with the new standards, ensuring the acceptance and legitimacy of the organizations.
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