Calculative practices in a total institution
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.
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Volume (Year): 4 (2007)
Issue (Month): 3 (September)
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- Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
- Christopher Humphrey & Bill Lee, 2004. "The real life guide to accounting research: a strategy for inclusion," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 1(1), pages 66-84, April.
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- 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.
- Hopper, Trevor & Storey, John & Willmott, Hugh, 1987. "Accounting for accounting: Towards the development of a dialectical view," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 437-456, August.
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