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

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