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Calculative practices in a total institution

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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

Calculative practices in a total institution

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References (42)

Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1176-6093
DOI
10.1108/11766090710826637
Publisher site
See Article on Publisher Site

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.

Journal

Qualitative Research in Accounting & ManagementEmerald Publishing

Published: Oct 9, 2007

Keywords: Social interaction; Organizational philosophy; Production management; Sri Lanka

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