This paper examined the features of recent accounting research from institutional theories perspective. We distinguished the three key approaches of institutional theories which have been the most commonly used in accounting studies. And then, we examined closely the theoretical assumptions and definitions in the recent accounting studies based on the institutional theories. In the present paper, we identified that pluralistic perspectives have presented in the accounting researches while we also extracted three pluralistic features in their assumptions from the researches using institutional theories of which each streams had been strictly classified before: motivation for institutional change, assumption for actors and acknowledgment of institutional diversities.