Institutional Forces In Accounting Information Systems Choice

The selection and implementation of accounting information systems (AIS) has been portrayed by the past literature to follow models of rational behavior, such as the system resource model and the goal model. The analysis in this paper develops the argument that these models cannot fully explain AIS choices with regard to which systems are implemented and which objectives and goals are pursued. Institutional models, developed by theorists in the sociology of organizations, can provide a broader evaluative framework within which AIS choice can be explained. The paper presents the mechanisms of coercive isomorphism, mimetic isomorphism and normative isomorphism through which institutional influences can affect AIS choice. These mechanisms have been developed by institutional theorists to explain the movement towards the implementation of increasingly similar institutionalized procedures and practices across organizations. External dependencies, uncertainty in performance standards, and interaction patterns during the system selection process are identified also as conditions that could moderate the strength of institutional influences on AIS choice. Implications for account professionals are drawn and recommendations for future research are made.