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. Document...

In this paper we continue development of formal theory of a special class offuzzy logics, called EQ-logics. Unlike fuzzy logics being extensions of theMTL-logic in which the basic connective is implication, the basic connective inEQ-logics is equivalence. Therefore, a new algebra of truth values calledEQ-algebra was developed. This is a lower semilattice with top element endowed with two binary...

This paper offers a short commentary on the editorial by Mannion and Exworthy. The paper highlights the positive insights offered by their analysis into the tensions between the competing institutional logics of standardization and customization in healthcare, in part manifested in the conflict between managers and professionals, and endorses the plea of the authors for further research in this...

This article builds on Mannion and Exworthy’s account of the tensions between standardization and customization within health services to explore why these tensions exist. It highlights the limitations of explanations which root them in an expression of managerialism versus professionalism and suggests that each logic is embedded in a set of ontological, epistemological and moral commitments wh...

The paper provides an empirical review of a widely used tool in the English planning system – pre-application discussions (‘pre-apps’) and theoretical exposition governmental ‘logics’ that underpin neoliberal-informed reforms. We present five logic frames growth, efficiency, commercialisation, participation quality, apply these to negotiation practice, highlight how Local Planning Authorities (...

This article describes how institutions get infused with competing logics and analyzes how such competing logics might aid the design of contemporary organizations. It does so by exploring the contrasting views of American founders Alexander Hamilton and Thomas Jefferson on the issues they confronted in the years leading up to and after the United States’ independence from the British. Their vi...

Purpose This article aims to increase the understanding of role individual actors and arenas in dealing with multiple institutional logics family firms. Design/methodology/approach study follows a case-study approach two family-owned newspaper companies. Based on interviews secondary sources, empirical material was analysed focussing three logics, that is, logic, management logic journalistic l...