The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects

Abras, Ahmad; Mahameed, Muhammad Al

doi:10.1080/01559982.2022.2051684

Cited by 5 publications

(5 citation statements)

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“…According to McGuire et al (2012), religion, in particular Islam, influences the economic structure of society. A qualitative study carried out with Islamic institutional entrepreneurs concluded that their entrepreneurial capacity is crucial for obtaining economic gains (Abras and Al Mahameed, 2022). Islamism encourages Muslims to seek opportunities and take risks, to increase innovation in society and to create commercial and entrepreneurial activities, a sign of spiritual action (Audretsch et al , 2013).…”

Section: Analysis Of Resultsmentioning

confidence: 99%

“…In recent times, research on entrepreneurship has focused the attention on this theory, as it explains how organizations manifest and shape themselves from an institution, which is embedded in norms, beliefs and values (Selznick, 1984). This theory reinforces the role of religion in entrepreneurial performance, particularly with regard to social responsibility (Mahadewi et al, 2022) qualitative study carried out with Islamic institutional entrepreneurs concluded that their entrepreneurial capacity is crucial for obtaining economic gains (Abras and Al Mahameed, 2022). Islamism encourages Muslims to seek opportunities and take risks, to increase innovation in society and to create commercial and entrepreneurial activities, a sign of spiritual action (Audretsch et al, 2013).…”

Section: Novel Research Agendamentioning

confidence: 92%

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Religious-ethnic entrepreneurs planting seeds: a novel research agenda

Margaça,

Rodrigues

2023

SBR

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Purpose The relationship between ethnicity, religion and entrepreneurship is an emerging field, and an extremely important topic, considering the influence of these drivers on people’s lives and on entrepreneurs’ performance, in particular. This study aims to explore and contribute to a more robust understanding of this relationship. Design/methodology/approach The main trends were disclosed using Preferred Reporting Items for Systematic Reviews and Meta-Analysis and VOSviewer. The set of articles cover the annual period from 1973 to 2022. The coupling analysis founded links to produce a framework outlining an integrative state of the art intersecting ethnicity and religion and entrepreneurship spectrum study. Findings The analysis identified integrative relationships between the concepts of ethnicity, religion and entrepreneurship, which describe the direction of literature, resulting in five main categories. Originality/value This study offers a novel framework and in-depth understanding to delve into this interrelationship research agenda. Guided by the gaps in the literature, a set of outstanding avenues for future research are proposed.

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Section: Analysis Of Resultsmentioning

confidence: 99%

Section: Novel Research Agendamentioning

confidence: 92%

Religious-ethnic entrepreneurs planting seeds: a novel research agenda

Margaça,

Rodrigues

2023

SBR

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“…, 2019). The Islamic accounting standardisation projects provide an interesting research context here, as these projects have struggled to achieve their objectives while taking into consideration various institutional and contextual demands (Abras and Al Mahameed, 2022; Karim, 1995; Mukhlisin and Fadzly, 2020; Nasir and Zainol, 2007). These projects have showed instability in their standardisation approach.…”

Section: Introductionmentioning

confidence: 99%

“…Since accounting is considered as a communication tool, the contractual nature of Islamic financial products and their compliance with Islamic rulings need to be reflected in financial reports (Mohammed et al, 2019). The Islamic accounting standardisation projects provide an interesting research context here, as these projects have struggled to achieve their objectives while taking into consideration various institutional and contextual demands (Abras and Al Mahameed, 2022;Karim, 1995;Mukhlisin and Fadzly, 2020;Nasir and Zainol, 2007). These projects have showed instability in their standardisation approach.…”

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confidence: 99%

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Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects

Abras

Jayasinghe

2022

AAAJ

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PurposeThis paper examines the historical evolvement of competing institutional logics (i.e. religion, profession, state, market and community) underpinning Islamic accounting standardisation projects and power relations between internal actors representing these logics.Design/methodology/approachThe paper adopts a case-study approach and analyses two Islamic accounting standardisation projects implemented at the national and international levels. Documentary review and semi-structured interviews are used for data collection. Analysis is informed by the “Institutional Logics Perspective” and Bourdieu's notion of “power as capital in a field”.FindingsResearch findings illustrate how some local actors pre-dispose themselves in promoting strict compliance to IFRS, while others endeavour to ensure compliance to “Islamic Sharia requirements” in financial reporting. In this power dynamic, there is an ongoing “constructive resistance” actively exerted by the latter group against the former, preserving the existence of religion-based reporting demands in Islamic accounting standardisation approaches. The paper also highlights chronological “dynamic” accounts that explain the evolvement of institutional logics prevailing in these projects over different historical stages at both national and international levels.Originality/valueThis paper's findings contrast and challenge the existing assumption that the “epistemic community” promoting IFRS agenda always faces “passive responses” from local actors. Moreover, the paper's offering of a dynamic view to institutional logic mapping extends the previously used “static analyses” of logics prevailing in Islamic accounting standardisation projects.

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Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country

Albu

Cho

et al. 2023

Critical Perspectives on Accounting

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The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects

Cited by 5 publications

References 58 publications

Religious-ethnic entrepreneurs planting seeds: a novel research agenda

Religious-ethnic entrepreneurs planting seeds: a novel research agenda

Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects

Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country

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