On Wednesday 5 November, a session of the ISEG Research Seminars will take place from 13.00 to 14.00. The guest speaker will be Cecelmo Joaquim (ISEG), who will present the paper 'The case of Mapping Institutional Change in Accounting Education: A Bibliometric Review'.
The ISEG Research Seminars are held every week on Wednesdays in Lecture Theatre 4 of Quelhas (4th floor), with the participation of professors from ISEG and other Portuguese and international universities.
Free admission
Abstract
This study examines institutional change in accounting education through a systematic literature review and bibliometric analysis of 508 articles from Web of Science and Scopus up to August 2025. Using Bibliometrix (R) and VOSviewer, key themes, actors and mechanisms shaping curricular and pedagogical reforms are identified. Findings show that change is driven by coercive, normative and mimetic pressures. In the Global North, normative and mimetic pressures linked to accreditation and professional networks foster curricular convergence and internationalisation. In the Global South, coercive pressures from multilateral agencies prevail, often producing symbolic rather than substantive reforms. The analysis highlights epistemological asymmetries, with research concentrated in Northern journals and authors, while Africa, Latin America and Asia remain underrepresented. Over time, the literature has shifted from regulatory harmonisation to topics emphasising digital skills, data analytics, sustainability, ethics and employability. This study maps the field, identifies gaps and proposes a research agenda focused on Global South contexts, pedagogical innovation and hybrid approaches that reconcile global standards with local needs.