The Theoretical Boundaries and Mechanism of Action of Institutional Environment on Corporate Accounting Behavior Constraints

Abstract

This study aims to systematically analyze the theoretical boundaries and the intrinsic mechanism of action through which the institutional environment constrains corporate accounting behavior. Based on the three-dimensional framework of institutional theory encompassing normative, regulative, and cultural-cognitive pillars, the research repositions accounting behavior as strategic information decision-making embedded within an institutional context. The analysis of theoretical boundaries demonstrates that the constraining effect is moderated by organizational agency, industry characteristics, and the competition among multiple institutional logics. The space for accounting choices is jointly and structurally defined by both formal rules and informal norms, with the boundaries themselves being dynamically evolving. The intrinsic mechanism is synergistically realized through three pathways: the shaping of information cognition, the transmission of resource legitimacy, and the interaction of multi-dimensional logics. This research constructs an integrative theoretical framework to deepen the understanding of the complex regularities underlying the systemic constraints imposed by the institutional environment.