RIEBセミナー

15：30 ～ 17：00

論題

Theorization of Institutional Change in the Emergence of Disruptive Technology: Big Four Accounting Firms and AI Audit

報告者

後藤 将史（慶應義塾大学大学院政策・メディア研究科）

概要

This study explores the process in which a professional logic is retheorized and transformed when disruptive technology emerges as a precipitating jolt. I conducted a case study of selected Big 4 firms in the Japanese accounting profession, on their applying data analytics and artificial intelligence (AI) to audit services. In the rising awareness of the potential disruption of the profession by new technology, those field organizations redefined the value, services, required skills and future vision of auditing. The process showed multiple steps: the rapid problem identification leading to internal theorization at the field level, the exploratory development of technical aspects of the new form at the organization/individual level, and external theorization to justify the new role at the organization level. This paper contributes to institutional theory and professions research by suggesting a potential new process model of institutional change in professions, when the rapid and disruptive technology advancement dominates.