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

Jacob Agyemang, Kelum Jayasinghe, Pawan Adhikari, Tunyi Tunyi Abongeh, Simon Carmel

Accounting, Auditing and Accountability Journal, Volume: 34, Issue: 2, Pages: 421 - 450

Swansea University Author: Tunyi Tunyi Abongeh

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DOI (Published version): 10.1108/aaaj-03-2019-3911

Abstract

Purpose: 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/approach: The paper presents a case study of a large-scale indigenous manufacturing company i...

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Published in: Accounting, Auditing and Accountability Journal
ISSN: 0951-3574
Published: Emerald 2021
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URI: https://cronfa.swan.ac.uk/Record/cronfa65105
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spelling v2 65105 2023-11-26 Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana eefe2792c8eed5b49feede33981dfa53 Tunyi Tunyi Abongeh Tunyi Tunyi Abongeh true false 2023-11-26 BAF Purpose: 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/approach: The 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. Findings: The 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/value: This 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 Article Accounting, Auditing and Accountability Journal 34 2 421 450 Emerald 0951-3574 Accounting and calculative measures, Sub-Saharan Africa, Ghana, Quasi-formal organisation, Traditionalism 1 3 2021 2021-03-01 10.1108/aaaj-03-2019-3911 http://dx.doi.org/10.1108/aaaj-03-2019-3911 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University Not Required 2024-01-03T09:56:36.8978974 2023-11-26T10:53:31.8923752 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Jacob Agyemang 1 Kelum Jayasinghe 2 Pawan Adhikari 3 Tunyi Tunyi Abongeh 4 Simon Carmel 5
title Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana
spellingShingle Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana
Tunyi Tunyi Abongeh
title_short Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana
title_full Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana
title_fullStr Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana
title_full_unstemmed Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana
title_sort Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana
author_id_str_mv eefe2792c8eed5b49feede33981dfa53
author_id_fullname_str_mv eefe2792c8eed5b49feede33981dfa53_***_Tunyi Tunyi Abongeh
author Tunyi Tunyi Abongeh
author2 Jacob Agyemang
Kelum Jayasinghe
Pawan Adhikari
Tunyi Tunyi Abongeh
Simon Carmel
format Journal article
container_title Accounting, Auditing and Accountability Journal
container_volume 34
container_issue 2
container_start_page 421
publishDate 2021
institution Swansea University
issn 0951-3574
doi_str_mv 10.1108/aaaj-03-2019-3911
publisher Emerald
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
url http://dx.doi.org/10.1108/aaaj-03-2019-3911
document_store_str 0
active_str 0
description Purpose: 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/approach: The 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. Findings: The 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/value: This 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.
published_date 2021-03-01T09:56:38Z
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score 11.016235

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