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Calculative practices in a total institution

Author

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  • Kelum Jayasinghe
  • Danture Wickramasinghe

Abstract

Purpose - The purpose of this paper is to present empirical evidence on how and why a poor rural community is engaged in certain calculative practices, and how these are embedded in a “total institution” defined in terms of “relations of production” and “relations in production”. Design/methodology/approach - Focusing on the traditional fishing industry in the Sri Lankan village of Kalamatiya, this study employs a qualitative, ethnographic methodology to collect and analyse data. Findings - The underlying calculative practices are shown to resemble an articulated mode of production fabricated with some heterogeneous complexities, especially patronage relations, village cultures, and local capital and political power, rather than mere economic rationalities. Originality/value - The paper argues that the notions of the “total institution” and the “articulated MOP” can inform accounting researchers to conceptualise research sites beyond the organisation as a novel “field” for empirical studies.

Suggested Citation

  • Kelum Jayasinghe & Danture Wickramasinghe, 2007. "Calculative practices in a total institution," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(3), pages 183-202, October.
    • Handle: RePEc:eme:qrampp:v:4:y:2007:i:3:p:183-202
    DOI: 10.1108/11766090710826637
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    References listed on IDEAS

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    6. Mahmoud Ezzamel, 2002. "Accounting for Private Estates and the Household in the Twentieth‐Century BC Middle Kingdom, Ancient Egypt," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 235-262, June.
    7. Barry Hindess & Paul Hirst, 1977. "Mode of Production and Social Formation," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-15749-5.
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    Cited by:

    1. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    2. repec:dau:papers:123456789/9497 is not listed on IDEAS
    3. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    4. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    5. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    6. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    7. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    8. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).

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