Jul 2026· Accounting Research Journal· pp. 1-21· 0 citations· 111 references
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.
This study strictly followed the PRISMA 2020 guidelines and conducted a systematic review of 40 studies on management accounting systems (MAS) on higher education institutions (HEIs) that were included in the Web of Science and Scopus databases from 2020 to 2026. In terms of research methods, a combination of bibliometric analysis, thematic analysis, and knowledge mapping methods was employed. The VOSviewer software was used to conduct keyword co-occurrence and clustering analysis, and the distribution of research topics in this field was visualized through network mapping. The analysis results show that in this stage, the research on MAS in HEIs focuses on five core themes: management control system (MCS), performance measurement, cost management and activity-based costing (ABC), digital transformation, and institutional pressure and legitimacy. These themes reflect the current research focus from traditional control and cost tools to the deep interaction of digital empowerment and institutional environment, indicating that this field is undergoing a paradigm shift from "technical efficiency" to "institutional embedding". These findings demonstrate the evolution path of research hotspots in this field and provide clear theoretical references and research gaps for subsequent research (in-depth case studies on the strategic integration of MAS in private HEIs in emerging markets).
Qing Chang, Zarifah Abdullah, Norazita Marina Abdul Aziz· International journal of com...· 0 citations
A meta-aggregative systematic review of 60 peer-reviewed studies published between 2001 and 2025 reveals the predominance of instrumental and technocratic orientations in the adoption of DR, characterised by limited pedagogical grounding and the increasing reduction of teaching agency to performance indicators, data-driven processes, and algorithmic governance.
Fabián-David Güiza-Pinzón, Jorge Andrés Sarmiento Rojas, Pablo Alexander Munévar García· Research in Learning Technol...· 0 citations
The lack of an integrative framework in the literature hinders a comprehensive understanding of the relationship between New Public Management (NPM), governance, and performance-based reforms in education. This study aims to integrate this relationship through a systematic literature review approach based on the PRISMA protocol. Data was obtained from the Scopus database and selected using Rayyan through the stages of identification, screening, eligibility, and inclusion, resulting in 23 relevant articles. To ensure reliability and validity, the selection process is carried out systematically based on clear inclusion-exclusion criteria, filtering consistency, and analysis triangulation through bibliometric approaches and conceptual synthesis. The analysis was carried out using co-occurrence keyword analysis with VOSviewer and thematic mapping through Biblioshiny. The results of the study show that governance and performance-based reforms are one system that is integrated within the NPM framework. NPM acts as a central node that connects principles, governance mechanisms, policy instruments, and reform outcomes in interdependent relationships. Education reform takes place dynamically through a continuous cycle between policy formulation, implementation, evaluation, and feedback, with a performance-based control system as a liaison mechanism. This study produced an integrative model, namely the New Public Management–Based Systemic Integrative Governance and Education Reform (NPM-SIGER) Model, which represents education reform as a cyclical and adaptive system. These findings reposition NPM as an integrative governance paradigm, although the resulting model still requires further empirical testing.
S. Suprianto, Siti Rahmi, Ridwan Ridwan et al.· Journal of education studies· 0 citations
This article examines the mapping and reconceptualization of Human Resource Development (HRD) within educational institutions through a Systematic Literature Review (SLR) combined with bibliometric analysis. The study is grounded in the need to contextualize HRD in the education sector, as most HRD literature remains dominated by corporate perspectives. The research focuses on the concepts, components, practices, and leadership roles involved in educational human resource development. The SLR process followed the PRISMA protocol, including identification, screening, eligibility assessment, and inclusion, with data drawn from Scopus, Crossref, and Google Scholar. Thematic analysis was applied to synthesize conceptual findings, while bibliometric analysis using VOSviewer mapped the intellectual structure and dominant clusters within the HRD discourse. The results indicate that HRD in educational settings is strategic and long-term in orientation, encompassing human capital planning, talent development, performance management, reward systems, HR digitalization through HRIS, and organizational development. Bibliometric findings also highlight the central role of human capital and leadership as key drivers of HRD effectiveness. The main conclusion emphasizes the need to reconceptualize HRD not merely as an effort to enhance individual competencies but as an institutional transformation tool that strengthens organizational capacity and fosters a sustainable learning culture. Thus, HRD emerges as an essential institutional strategy for ensuring the long-term quality and sustainability of educational institutions.
Liah Siti Syarifah, A. Suryana, Aip Syaepul Uyun et al.· Jurnal At-Tadbir : Media Huk...· 0 citations
The concept of local wisdom has become a significant strategic basis for culturally based education in Indonesia, though the structure of intellectual form and the developmental course of research in this area have yet to be fully synthesized. The paper explores the development and intellectual architecture of local wisdom research in Indonesian education between 2010 and 2025 through an inter-woven bibliometric and systematic approach. Based on PRISMA procedures, 132 studies were selected from 575 records of Scopus-indexed journal articles. The growth of publications, most popular journals, institutional productivity, and international contributions were analyzed using bibliometric mapping, and qualitative thematic synthesis identified the prevalent research clusters and theoretical orientations. According to the findings, a significant growth trend can be observed in recent years, and scholarship is concentrated mostly in Indonesian institutions, with a predominance of the sociocultural and constructivist approaches. Five important thematic areas were identified, reflecting an inclination toward pedagogical application. The paper finds that although the field is growing very fast, it is nationally confined and theoretically fragmented. This study provides intellectual scaffolding and strategic pathways for more rigorous and globally active scholarship by mapping the intellectual architecture of the field.
Djedjen Djedjen, D. Kurniawan, Yunus Abidin· Journal of Innovation in Edu...· 0 citations
Rapid social and digital transformations have fundamentally reshaped education systems, leading to a redefinition of teachers’ roles in the 21st century that extends beyond technological integration to encompass epistemological, pedagogical, and structural changes. This study aims to analyze the conceptual structure, intellectual evolution, and global collaboration patterns of the paradigm shift in teachers’ roles, while also examining its empirical manifestation in practice. A mixed-method approach with an integrative design was employed, combining a Systematic Literature Review (SLR) based on the PRISMA 2020 protocol, bibliometric analysis, and a quantitative survey. Data were retrieved from the Scopus database (2016–2026), resulting in 85 peer-reviewed articles following a rigorous selection process, and complemented by survey responses from 80 teachers across Indonesia. Bibliometric mapping using VOSviewer reveals that the emerging paradigm is structured across three interrelated dimensions: pedagogical, technological, and structural. The pedagogical dimension reflects a shift from knowledge transmission to collaborative knowledge co-construction, while the technological dimension indicates a transition from ICT integration toward the adoption of artificial intelligence and data-driven adaptive learning systems. The structural dimension highlights the strengthening of teacher agency, reflective professionalism, and the restructuring of teacher education systems. Network analysis shows that global research collaboration remains regionally fragmented, whereas co-citation patterns indicate the emergence of core references, suggesting an ongoing phase of conceptual consolidation. Empirical findings confirm strong pedagogical and professional transformation in practice but reveal a gap in the adoption of advanced technologies such as AI. This study contributes by proposing a multidimensional typology of teachers’ roles—as facilitators, digital learning designers, institutional change agents, and ethical technology curators—thereby advancing theoretical consolidation and providing a foundation for systemic policy reform in 21st-century education.
Sigit Wibowo, Siti Fatimah, Nuril Nuzulia et al.· Jurnal Iqra': Kajian Ilmu Pe...· 0 citations
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