Mapping institutional change in accounting education: a systematic and bibliometric review

Abstract

This study aims to analyse how institutional change in accounting education has been conceptualised, structured and documented in the literature, identifying the main themes, influential actors, institutional mechanisms and contextual differences between countries in the Global North and the Global South. This study uses a systematic literature review combined with bibliometric analysis. The sample comprises 401 scientific articles published up to 31 December 2025, indexed in the Web of Science and Scopus databases. The review process followed the PRISMA 2020 guidelines, with support from the Parsif.al platform. The bibliometric analysis was carried out using Bibliometrix and VOSviewer, whilst the qualitative synthesis was developed in NVivo, based on institutional theory and coercive, normative and mimetic mechanisms. The results show that institutional change in accounting education is conceptualised as a multidimensional process involving curriculum reform, alignment with the labour market, expansion of the skills profile, pedagogical transformation, digitalisation, internationalisation and the social reconfiguration of accounting education. The bibliometric analysis reveals a concentration of scholarly output in countries such as the USA and Australia, as well as in leading journals in the field. The results also show that normative pressures are the most frequently reported, followed by coercive and mimetic pressures, while the comparison between the Global North and the Global South suggests contextual differences in the patterns and drivers of institutional change emerging from the reviewed literature. This study has a number of limitations. The review included only peer-reviewed articles in English indexed in Web of Science and Scopus and may therefore have excluded relevant studies published in other languages, databases or formats. Furthermore, the identification of institutional mechanisms depends on how these processes were described in the included studies. The findings offer practical guidance for policymakers, accreditation bodies and higher education institutions. Understanding the interplay of coercive, normative and mimetic pressures can help design curriculum reforms that balance global standards with local needs. Insights into emerging themes such as digital skills, sustainability and ethics support the development of innovative pedagogical strategies aligned with market demands. Institutions in the Global South can use these results to avoid symbolic compliance and implement substantive changes that enhance employability and international competitiveness while respecting contextual realities. Institutional changes in accounting education have significant social implications, as they influence the development of professional competencies that affect transparency, accountability and ethical standards in business and public sectors. By promoting digital skills, sustainability and ethics in curricula, reforms can contribute to socially responsible practices and better governance. However, persistent epistemological asymmetries risk marginalising perspectives from the Global South, limiting inclusivity and diversity in knowledge production. Addressing these gaps can foster equitable access to high-quality education and strengthen the role of accounting in advancing sustainable development goals. This study contributes to the literature by combining a systematic review, bibliometric analysis and qualitative synthesis through the lens of institutional theory, offering a comprehensive overview of the dynamics that shape the teaching of accounting.