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.

中文翻译：

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国际伊斯兰金融体系内的多种逻辑：对伊斯兰财务报告标准的影响

作者通过提出一个由宗教逻辑，市场逻辑和公司逻辑组成的框架来解释这一点，该框架与基本的经济系统交织在一起，并充当各个组织的身份-合法性-权威的来源。作者提出了一些关键问题，可能对国际金融机构的持续存在构成威胁。作者改编了制度逻辑框架，并将其纳入伊斯兰教义（即hifdzul-din作为第一位伊斯兰教义的伊斯兰教义）之内的宗教逻辑中，从而产生了一些新的理论观点，可为将来的研究提供参考。作者揭露了一些可能对国际金融机构的持续存在构成威胁的关键问题。作者改编了制度逻辑框架，并将其纳入伊斯兰教义（即hifdzul-din作为第一位伊斯兰教义的伊斯兰教义）之内的宗教逻辑中，从而产生了一些新的理论观点，可为将来的研究提供参考。作者揭露了一些可能对国际金融机构的持续存在构成威胁的关键问题。作者改编了制度逻辑框架，并将其纳入伊斯兰教义（即hifdzul-din作为第一位伊斯兰教义的伊斯兰教义）之内的宗教逻辑中，从而产生了一些新的理论观点，可为将来的研究提供参考。