Abras, A. orcid.org/0000-0002-1534-4469 and Al Mahameed, M. (2022) The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects. Accounting Forum, 47 (3). pp. 470-495. ISSN 0155-9982
Abstract
This paper explores the institutional entrepreneurship process. It focuses on how institutional entrepreneurs implement their vision of accounting change in the Islamic financial reporting standardisation initiatives while providing insights into why these actors may fail in this process. Research findings informed by semi-structured interviews and document analysis demonstrate that institutional entrepreneurs’ attainment of accounting change is subject to their ability to collectively and skilfully frame, promote and institutionalise their entrepreneurial vision, mobilise allies and alleviate the resistance of field’s “incumbents”. The paper contributes to the accounting change literature by expanding our understanding of the determinants of successful accounting change and of how institutional entrepreneurs can effect change in the contemporary accounting system. It also contributes to the ongoing institutional entrepreneurship theorisation by revealing the contingencies through which actors may overcome the barriers to change in highly institutionalised systems.
Metadata
Item Type: | Article |
---|---|
Authors/Creators: |
|
Copyright, Publisher and Additional Information: | © 2022 The Author(s). This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/ licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (https://creativecommons.org/licenses/by/4.0/) |
Keywords: | Accounting change; financial reporting standards; institutional entrepreneurship; Islamic accounting and finance; AAOIFI; Sharia |
Dates: |
|
Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 23 Nov 2022 15:03 |
Last Modified: | 28 Jun 2024 11:27 |
Status: | Published |
Publisher: | Informa UK Limited |
Refereed: | Yes |
Identification Number: | 10.1080/01559982.2022.2051684 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:193689 |