Institutional Theory: A Bibliometric Analysis in Accounting Research

Authors

  • Igor Pereira da Luz Universidade Federal de Santa Catarina http://orcid.org/0000-0002-3932-3611
  • Felipe Veck Lisboa Universidade Federal de Santa Catarina
  • Carlos Eduardo Facin Lavarda Universidade Federal de Santa Catarina
  • Ernesto Fernando Rodrigues Vicente Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.17524/repec.v12i4.1873

Keywords:

Institutional Theory, Accounting Research, Financial Accounting, Management Accounting, Literature Review

Abstract

Objective: Analyze how research based on the Institutional Theory has been developed in accounting research.

Method: For the search, the Knowledge Development Process-Constructivist was used, considering articles published between 1993 and 2018. Seven databases were used and a bibliographic portfolio was selected with 148 articles on the theme.

Results: The study found: (i) 27 theoretical and 121 empirical studies; (ii) most studies adopt a qualitative design; (iii) the most used techniques were semistructured interviews and documentary analysis; (iv) the majority used the New Institutional Sociology; (v) the authors who stood out were Burns and Scapens (2000) (OIE), Williamson (2000) (NIE) and DiMaggio and Powell (1983) (NIS); (vi) the Agency Theory and the Structuration Theory were the most frequent besides the Institutional Theory; and (vii) the suggestions for future studies indicate other data collection and analysis techniques, changes in the context analyzed, exploration of heterogeneous environments, use of longitudinal designs and quantitative methods.

Contributions: The study contributes by analyzing how the Institutional theory is being applied in studies from different Accounting research areas, identifying the main studies in each theoretical current, the methods use, suggestions for research and possible routes, thus serving as the theoretical base for future empirical research in this area.

Author Biographies

Igor Pereira da Luz, Universidade Federal de Santa Catarina

Mestrando no Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina (UFSC). Iniciando projetos de pesquisa na área de Planejamento Organizacional.

Felipe Veck Lisboa, Universidade Federal de Santa Catarina

Possui graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina (2010) e graduação em Administração pela Universidade do Estado de Santa Catarina (2012). Atualmente é Analista em Auditoria do Ministério Público de Santa Catarina. Mestrando em Contabilidade pela Universidade Federal de Santa Catarina.

Carlos Eduardo Facin Lavarda, Universidade Federal de Santa Catarina

Doutor em Contabilidade pela Universidade de Valência (Espanha, 2008) homologado pela USP (2009), Graduado em Ciências Contábeis pela Universidade Federal de Santa Maria (1992), graduado em Administração pela Universidade Federal de Santa Maria (1990), Mestre em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos (2004) . Professor do Departamento de Ciências Contábeis da UFSC na Graduação e Pós-Graduação. Editor-Chefe da Revista Contemporânea de Contabilidade (RCC-UFSC) desde outubro de 2016. Pesquisador do Núcleo de Pesquisas em Controladoria e Sistemas de Controle Gerencial - UFSC; Pesquisador do Grupo de Pesquisas em Controladoria e Sistemas de Informações - FURB. Diretor-Presidente da Associação Nacional dos Programas de Pós-graduação em Ciências Contábeis - ANPCONT biênio 2018-2019.Foi coordenador do Programa de Pós-graduação em Ciências Contábeis/FURB de Agosto de 2012 a abril de 2015. Bolsista PQ/CNPq Nível 2 e Editor Associado da Revista Universo Contábil. Avaliador de Periódicos Especializados em Administração e Ciências Contábeis. Experiência na área de Contabilidade Gerencial, Planejamento e Controle Empresarial, Controle Gerencial.

Ernesto Fernando Rodrigues Vicente, Universidade Federal de Santa Catarina

Concluiu o doutorado em Administração pela Universidade de São Paulo em 2004. Atualmente é Professor Associado do Departamento de Ciências Contábeis, do Centro Sócio-Econômico, da Universidade Federal de Santa Catarina (CCN/CSE/UFSC), tendo sido Professor Titular da UNAERP-Universidade de Ribeirão Preto e Sócio-Diretor da TECHTI-Tecnologia da Informação Comércio e Serviços. Tem publicado trabalhos em Anais de Eventos, periódicos e orientado diversos trabalhos de graduação, de iniciação científica e de pós-graduação em cursos de Contabilidade e de Administração. No Curriculo Lattes os termos mais frequentes na contextualização da produção científica são: Governança nas Organizações, Administração & Administração FInanceira, Custos, ERP, Contabilidade & Controladoria.

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Published

2018-11-26

How to Cite

Luz, I. P. da, Lisboa, F. V., Lavarda, C. E. F., & Vicente, E. F. R. (2018). Institutional Theory: A Bibliometric Analysis in Accounting Research. Journal of Education and Research in Accounting (REPeC), 12(4). https://doi.org/10.17524/repec.v12i4.1873