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Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana

Calculative measures of organising and decision-making in developing countries: the case of a... This paper examines how a “quasi-formal” organisation in a developing country engages in informal means of organising and decision-making through the use of calculative measures.Design/methodology/approachThe paper presents a case study of a large-scale indigenous manufacturing company in Ghana. Data for the study were collected through the use of semi-structured interviews conducted both onsite and off-site, supplemented by informal conversations and documentary analysis. Weber's notions of rationalities and traditionalism informed the analysis.FindingsThe paper advances knowledge about the practical day-to-day organisation of resources and the associated substantive rational calculative measures used for decision-making in quasi-formal organisations operating in a traditional setting. Instead of formal rational organisational mechanisms such as hierarchical organisational structures, production planning, labour controls and budgetary practices, the organisational mechanisms are found to be shaped by institutional and structural conditions which result from historical, sociocultural and traditional practices of Ghanaian society. These contextual substantive rational calculative measures consist of the native lineage system of inheritance, chieftaincy, trust and the power concealed within historically established sociocultural practices.Originality/valueThis paper is one of a few studies providing evidence of how local and traditional social practices contribute to shaping organising and decision-making activities in indigenous “quasi-formal” organisations. The paper extends our understanding of the nexus between “technical rational” calculative measures and the traditional culture and social practices prevailing in sub-Saharan Africa in general, and Ghana in particular. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana

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References (104)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-03-2019-3911
Publisher site
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Abstract

This paper examines how a “quasi-formal” organisation in a developing country engages in informal means of organising and decision-making through the use of calculative measures.Design/methodology/approachThe paper presents a case study of a large-scale indigenous manufacturing company in Ghana. Data for the study were collected through the use of semi-structured interviews conducted both onsite and off-site, supplemented by informal conversations and documentary analysis. Weber's notions of rationalities and traditionalism informed the analysis.FindingsThe paper advances knowledge about the practical day-to-day organisation of resources and the associated substantive rational calculative measures used for decision-making in quasi-formal organisations operating in a traditional setting. Instead of formal rational organisational mechanisms such as hierarchical organisational structures, production planning, labour controls and budgetary practices, the organisational mechanisms are found to be shaped by institutional and structural conditions which result from historical, sociocultural and traditional practices of Ghanaian society. These contextual substantive rational calculative measures consist of the native lineage system of inheritance, chieftaincy, trust and the power concealed within historically established sociocultural practices.Originality/valueThis paper is one of a few studies providing evidence of how local and traditional social practices contribute to shaping organising and decision-making activities in indigenous “quasi-formal” organisations. The paper extends our understanding of the nexus between “technical rational” calculative measures and the traditional culture and social practices prevailing in sub-Saharan Africa in general, and Ghana in particular.

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Dec 30, 2020

Keywords: Accounting and calculative measures; Sub-Saharan Africa; Ghana; Quasi-formal organisation; Traditionalism

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