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

Ahmad Abras and Muhammad Al Mahameed

Accounting Forum, 2023, vol. 47, issue 3, 470-495

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.

Date: 2023
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DOI: 10.1080/01559982.2022.2051684

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