Institutional Preconditions Influencing Accounting Firms Mobilizing into the Online Software-Enhanced Financial Services Market

Studies on change within an institution or to drive a new one where cooperation from a numerous dispersed actors is required are lacking. This study explores mobilization as describing a firm’s activities to motivate others to join their vision to shape a new market. The institutional settings firms previously adhered to prior to mobilizing into the new market, or institutional preconditions, could influence mobilization activities and thus need to be considered as well. Whether, and if so and how, firms mobilize and the role institutional preconditions play are addressed for the case of accounting firms adopting a software-as-a-service (SaaS) business model. Exploratory qualitative methods are used and SaaS adoption factors for the accounting industry are explored. Results are discussed and future research suggestions are offered.