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”.
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.
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.
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.
