Authors : Francinária Fernandes Santos Cotrim Souza; Adriana Dias Penha; Beatriz Sousa dos Santos; Cândido José Fernandes Aguiar; Felipe Gramonski dos Santos; Irllas Evelline de Carvalho Santos; Jády Figueredo de Souza Saraiva; Paulo Roberto de Araújo; Ruany Idalice Martins Barros; Tiago Luz de Oliveira

Volume/Issue : Volume 11 - 2026, Issue 2 - February

Google Scholar : https://tinyurl.com/4zzfttds

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DOI : https://doi.org/10.38124/ijisrt/26feb1038

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : The quality of accounting information has been progressively recognized as a central element for transparency, the reliability of financial data, and the consolidation of organizational legitimacy in complex regulatory environments. Although contemporary literature examines technical, technological, and governance determinants associated with financial reporting, a gap persists regarding the systematic articulation between informational quality and organizational legitimacy from the perspective of Institutional Theory. Given this scenario, the present study aims to analyze the quality of accounting information and its relationship with organizational legitimacy in light of Institutional Theory. To this end, a qualitative approach of a theoretical-analytical nature is adopted, structured through an integrative literature review with a semi-prism design, combining classic foundations of organizational institutionalism and recent empirical evidence identified in the Web of Science using a single descriptor. The results indicate that informational quality is not merely a technical attribute, but results from the interaction between internal capabilities, governance mechanisms, institutional pressures, and normative adaptation processes. It is evident that accounting information operates simultaneously as a technical measurement tool and as an institutional mechanism of credibility, reinforcing the organizational position within the institutional field. It is concluded that the quality of accounting information should be understood as a strategic institutional construct, whose effectiveness depends on the convergence between regulatory compliance, structured governance, and social expectations.

Keywords : Accounting Information Quality; Organizational Legitimacy; Institutional Theory; Corporate Governance; Financial Reporting.

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