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This study aims to address decision-making processes of Christian entrepreneurs living and working in rural areas. The authors draw on the institutional logics perspective and stewardship perspective to demonstrate how religion influences rationality and entrepreneurial decision-making processes in a rural context.

This study adopts a qualitative interpretive approach supported by ethnographic fieldwork. Qualitative and interpretative analyses are used to access deeper insights into the decision-making processes of Christian entrepreneurs in a rural environment. Data include short-term immersive events, observations and interviews as COVID-19 pandemic restrictions lifted in the region.

This study reveals that normative (religious) commitments – a sense of moral duty and action influenced by religion – and a high-religiosity context – where religion permeates diverse aspects of life – lead to behaviors that are perceived as rational and normative. In this context, the normative relationship between a market and a community logic, alongside a logic of religion, are all linked through a stewardship perspective. A broad focus on the development of community and place also safeguards business and community interests.

Since the findings are based on one rural area and one religion, future studies should address a broader range of geographical areas and religions. In this study, uncertainty arising from COVID-19 pandemic restrictions and the resumption of business exchanges also influence the decision-making processes of the entrepreneurial participants. While the findings reflect the normative dispositions and the decision-making processes that are inherent in this context, an even broader examination of rural entrepreneurship will benefit our understanding of entrepreneurial decisions in terms of rationality and place.

The findings reveal that entrepreneurs who relocate to a rural, high-religiosity context should first assess how the community affiliated through a set of beliefs – expects actors to behave. Additionally, applicability to other religions requires further consideration.

This study answers the call to examine entrepreneurship and the underpinnings of rationality that challenge mainstream debates on entrepreneurial decision-making and religion. The findings answer this call by advancing the knowledge of the decision-making process of religious entrepreneurs. In this respect, the findings present a context where rational business behaviors, influenced by a market logic, are transformed through exchanges with a community informed by a logic of religion. A conceptual model illustrates the nature of this context and associated processes.

This article explores how social actors negotiate the competing logics they face as a result of their work in organizations subject to institutional complexity. In particular, I theoretically focus on the unique characteristics associated with societal institutional logics, such as religion, family, and the state. Empirically, I analyze religious mutual funds (Catholic, Muslim, and Protestant) in the United States that dwell at the intersection of the competing logics of religion and finance. Through interviews with 31 people who work at religious mutual funds (or fund producers) and content analysis of religious mutual fund material, I focus on the symbolic boundary work that religious fund producers engage in. I find examples of boundary blurring and boundary building and suggest institutional complexity that involves at least one societal logic is especially likely to foster both modes of boundary work. This, I propose, leads to an increased likelihood of enduring institutional complexity.

This 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.

The 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”.

Research 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.

This 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.

Despite its central importance in nearly all societies, religion has been largely neglected in the study of organizations and management. In this introduction to the volume on religion and organization theory, we argue that such neglect limits unnecessarily the relevance and scope of organization and management theory (OMT) and that there is therefore great value in connecting organizational research with a deeper appreciation and concern for religion. We begin by speculating about some of the reasons why organization and management theorists are hesitant to study religion, and go on to discuss some nascent points of contact between religion and OMT. We conclude with a discussion of the articles in this volume, which represent an attempt to remedy this unfortunate blind spot within OMT scholarship.

The purpose of this paper is to extend the understandingof how family logic is transferred through mundane practices across the subsidiaries of a Japanese multinational corporation (MNC) in different national contexts.

In order to fulfil this purpose, a comparative qualitative case study was adopted with emphasis on actors’ interpretations.

Through qualitative data analysis, three findings and their theoretical significances can be summarised. First, it was found that the constellations of family, market and religion logics were transferred differently. This is significant for Japanese management scholars since it illuminates the importance of actors who perceive the (non-) necessity of logics in a Japanese MNC facing institutional dualities. Second, it was found that the family logic is enacted at different levels and with different boundaries. This is significant for both institutionalists and international business scholars since it highlights the strong influence of language and religion in the transfer of logics from one country to another. Third, it was found that the enactment of the family logic greatly affects the acceptability of Japanese management practices. This is significant for business managers since it further proposes an intimate relationship between Japanese management practices and the meanings attached to the family logic.

The originality of this work stems from an updated comparative qualitative study of the management of a Japanese MNCs’ subsidiaries across different countries, providing in-depth insights for international business, Japanese subsidiary management and institutional logics perspectives.

The study examines how the interactions among three prominent institutional logics—state, market and religion—fundamentally shape the patterns of individuals’ engagement in social entrepreneurship (SE).

The study develops a configurational theoretical framework and uses fuzzy-set qualitative comparative analysis to test the hypotheses by gathering data on social ventures from 35 countries from the World Values Survey and Global Entrepreneurship Monitor.

The results show that the prevalence of social entrepreneurial ventures is enabled by different combinations of logics of action, governance mechanisms, strength of religious beliefs and religious pluralism.

This research reveals that the relationship between institutional logic profiles and SE is contingent on the coherence between different institutional logics.

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.

This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.

The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.

The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.

This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.

The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

This paper aims to examine the existence of multiple institutional logics among a number of organisations within the international Islamic financial architecture (IIFA) whose main purpose is to promote and support the development of Islamic financial institutions (IFIs) across the globe and how IIFA relates to the role of Islamic financial reporting standards.

The authors review websites of 11 IIFA’s constituent organisations and undertake 7 in-depth, semi-structured interviews with senior members of a selection of these organisations to identify the dominant logics by which their role and (inter)action within the IIFA are shaped.

The study findings reveal evidence of competing (and shifting) logics and political interests that seem to have led to contradictions and inconsistencies among the constituent organisations. The authors explain this by proposing a framework consisting of religion logic, market logic and corporate logic that intertwines with the underlying economic system and acts as sources of identity–legitimacy–authority for the respective organisations.

The authors bring to light some key issues that may pose a threat to the sustained existence of IFIs. The authors adapt the institutional logic framework and incorporate it into religion logic within the context of Islam (i.e. hifdzul-din as the first Maqasid ul-Shari’ah), resulting in some fresh theoretical perspective that may inform future research.

In this article, we use the case of religious research universities to explore the presence of multiple institutional logics with the potential for contradiction and conflict. In particular, building on existing research on conflicting institutional logics, we assess the most common forms of resolution (replacement, dominant logic, decoupling, compartmentalization, and coexistence) and identify the potential for a new form of resolution – a transformative outcome that resolves the conflicts through adoption of a superordinate logic. Drawing on the history of Baylor University, we illustrate different forms of resolution, proposing its most recent efforts may represent a transformative outcome. We close by presenting a model for resolving institutional contradictions which suggest some resolutions may trigger cycles of institutionalization and deinstitutionalization when they are inherently unstable because they mitigate rather than resolve the conflict between institutional logics.

This paper discusses how mystery was imprinted into the Jesuit Spiritual Exercises, supporting their diffusion across space and time. It shows that the book of the Spiritual Exercises is a practice in itself and fosters a practice or set of practices. The book is more than an object: it is an action, unleashed not by the specification of what actions it dictates but by the mystery the “book-as-practice” carries. The paper contributes to the literature on practice-driven institutionalism, namely by showing how mystery furthers our understanding of the mutual constitution of practices and institutions. The Spiritual Exercises have been practiced for more than four centuries, even though their meaning is not stable and they are never fully understood. Therefore, our paper asks: how do the Jesuits understand what they have to do if the book does not prescribe everything? The authors argue that it is indeed this mystery that distinguishes religious practices, explaining their endurance across time and space and, henceforth, their institutionalization. The authors show that the Spiritual Exercises are to be practiced and it is this practicing that allows them to diffuse and institutionalize a new understanding of how the individual relates to God. “God’s will” is searched through the practicing, without ever being determined by the practice. It is by practicing the book that the mystery of “God’s will” reveals itself. Moreover, “God’s will” is never known or knowable. Instead, it is embodied and felt while practicing the book of the Exercises. Emotions thus reconcile, through mystery, the book and the practicing of it. Our paper contributes to practice-driven institutionalism by showing how mystery can drive institutionalization processes.