title: Public sector accounting and financial management in the context of a developing country: an empirical study of the Volta River Authority in Ghana

authors: Rahaman, Abu Shiraz

abstract: Using the Volta River Authority, a major Ghanaian corporation responsible for the generation and distribution of electricity in Ghana and neighbouring countries, as a case study, this thesis seeks to gain an empirical understanding of the nature and effectiveness of accounting and financial management systems in the context of a public sector organisation in a developing country. The principal rationale of the thesis is an attempt to substantiate and illuminate major issues and concerns about the nature of accounting and financial management systems in public sector organisations of developing countries today. The thesis problematises an overly simple view that developing countries have deficient accounting and financial management systems in their public sector organisations.

The methodological, epistemological, and ontological orientations of the thesis are consistent with what Chua (1986) labels the “interpretive” paradigm. A recognition of multiple realities in the functioning of accounting enables an exploration of the claim that developing countries have deficient public sector accounting and financial management systems in a three-dimensional fashion. Firstly, the perceptions of organisational actors are drawn upon to aid evaluation of the basic deficiency claim. The research at this level emphasizes the technical-rational view of accounting as a tool for control over organisational financial resources. Thick descriptions of the systems for managing financial resources (including planning, budgeting, pricing, extent of computerisation, financial reporting and audit practices) of the VRA are gathered from organisational actors together with perceptions of the accounting and financial management systems by external constituencies such as the World Bank and the Authority’s multinational audit firms as a basis for evaluating the deficiency claim in the context of the VRA. Secondly, the thesis draws upon social theory (the view of organisations as negotiated orders) to further interpret the deficiency claim by bringing into the analysis the socio-historical circumstances of the organisation and how they help to provide insights into how the systems for financial resource management arise at the VRA. At this level of analysis, the thesis provides an interpretive construction of the technical procedures for financial resource management against the backdrop of the institutional setting within which the Authority conducts its operations. To this end, the influence of external constituencies such as the World Bank and the Volta Aluminium Company (VRA’s major customer) on the Authority’s accounting and financial management systems are explored. Thirdly, the thesis evaluates the effectiveness of the Authority’s accounting and financial management systems with reference to the extent to which they assist in the accomplishment of the principal rationale for establishing the organisation (i.e. socio-economic development of Ghana). At the third level of analysis, the Brundtland Commission’s notion of sustainable development is drawn upon as an alternative to the dominant economistic notion of development to provide a benchmark for the analysis. Employing the Commission’s perspective, the thesis attempts to understand the extent to which VRA’s systems of financial resource management reflect the notion of people-centredness and environmental awareness (i.e. the two major strands of the Commission’s notion of sustainable development).

Multiple methods, including interviews, observation, document analysis and survey are employed to collect empirical evidence for this study. The major conclusions of the study are that from a technical-rational perspective, the claim that developing countries generally have deficient public sector accounting and financial management systems could not be established in the context of the VRA. This conclusion derived from the overwhelming positive perception of the Authority’s financial resource management systems by organisational actors, international funding agencies such as the World Bank, and the Authority’s multinational accounting/audit firms. Indeed, the claims about the lack of published annual accounts, inadequate information for managerial decision making, poor budgetary practices, and lack of independent auditors in developing country public sector contexts could not be supported in the case of the VRA. However, by going behind the technical procedures (façade) to uncover the forces which explain how the systems arise, the thesis argued that the deficiency claim might be supported in another sense; a sense which appreciates and problematises the socio-historical and institutional setting which are strongly responsible not only for the nature of the Authority’s current systems but how they have changed over time. In particular, the thesis argues that the systems of financial resource
management are constructed partly to legitimise outcomes of prior negotiations between the Authority and its external constituencies. The constraints presented by these prior agreements and contracts render some of the Authority’s systems of financial resource management inconsistent with explanations grounded in conventional accounting and financial management logic. The thesis also finds, however, that some of the inadequacies observed with VRA’s systems of financial resource management reflected general limitations of conventional accounting with its over-emphasis on the entity concept rather than a peculiar organisational or even developing country problem.

By employing an interpretive methodological approach to gain an understanding of the nature and effectiveness of accounting in a third world public sector organisational context, this thesis illuminates hitherto relatively unappreciated issues, including furthering an appreciation of accounting as a socio-political artefact in this context, and thus contributes to the critical and interpretive accounting literature.

text: Public sector accounting and financial management in the context of a developing country: an empirical study of the Volta River Authority in Ghana Using the Volta River Authority, a major Ghanaian corporation responsible for the generation and distribution of electricity in Ghana and neighbouring countries, as a case study, this thesis seeks to gain an empirical understanding of the nature and effectiveness of accounting and financial management systems in the context of a public sector organisation in a developing country. The principal rationale of the thesis is an attempt to substantiate and illuminate major issues and concerns about the nature of accounting and financial management systems in public sector organisations of developing countries today. The thesis problematises an overly simple view that developing countries have deficient accounting and financial management systems in their public sector organisations.

The methodological, epistemological, and ontological orientations of the thesis are consistent with what Chua (1986) labels the “interpretive” paradigm. A recognition of multiple realities in the functioning of accounting enables an exploration of the claim that developing countries have deficient public sector accounting and financial management systems in a three-dimensional fashion. Firstly, the perceptions of organisational actors are drawn upon to aid evaluation of the basic deficiency claim. The research at this level emphasizes the technical-rational view of accounting as a tool for control over organisational financial resources. Thick descriptions of the systems for managing financial resources (including planning, budgeting, pricing, extent of computerisation, financial reporting and audit practices) of the VRA are gathered from organisational actors together with perceptions of the accounting and financial management systems by external constituencies such as the World Bank and the Authority’s multinational audit firms as a basis for evaluating the deficiency claim in the context of the VRA. Secondly, the thesis draws upon social theory (the view of organisations as negotiated orders) to further interpret the deficiency claim by bringing into the analysis the socio-historical circumstances of the organisation and how they help to provide insights into how the systems for financial resource management arise at the VRA. At this level of analysis, the thesis provides an interpretive construction of the technical procedures for financial resource management against the backdrop of the institutional setting within which the Authority conducts its operations. To this end, the influence of external constituencies such as the World Bank and the Volta Aluminium Company (VRA’s major customer) on the Authority’s accounting and financial management systems are explored. Thirdly, the thesis evaluates the effectiveness of the Authority’s accounting and financial management systems with reference to the extent to which they assist in the accomplishment of the principal rationale for establishing the organisation (i.e. socio-economic development of Ghana). At the third level of analysis, the Brundtland Commission’s notion of sustainable development is drawn upon as an alternative to the dominant economistic notion of development to provide a benchmark for the analysis. Employing the Commission’s perspective, the thesis attempts to understand the extent to which VRA’s systems of financial resource management reflect the notion of people-centredness and environmental awareness (i.e. the two major strands of the Commission’s notion of sustainable development).

Multiple methods, including interviews, observation, document analysis and survey are employed to collect empirical evidence for this study. The major conclusions of the study are that from a technical-rational perspective, the claim that developing countries generally have deficient public sector accounting and financial management systems could not be established in the context of the VRA. This conclusion derived from the overwhelming positive perception of the Authority’s financial resource management systems by organisational actors, international funding agencies such as the World Bank, and the Authority’s multinational accounting/audit firms. Indeed, the claims about the lack of published annual accounts, inadequate information for managerial decision making, poor budgetary practices, and lack of independent auditors in developing country public sector contexts could not be supported in the case of the VRA. However, by going behind the technical procedures (façade) to uncover the forces which explain how the systems arise, the thesis argued that the deficiency claim might be supported in another sense; a sense which appreciates and problematises the socio-historical and institutional setting which are strongly responsible not only for the nature of the Authority’s current systems but how they have changed over time. In particular, the thesis argues that the systems of financial resource
management are constructed partly to legitimise outcomes of prior negotiations between the Authority and its external constituencies. The constraints presented by these prior agreements and contracts render some of the Authority’s systems of financial resource management inconsistent with explanations grounded in conventional accounting and financial management logic. The thesis also finds, however, that some of the inadequacies observed with VRA’s systems of financial resource management reflected general limitations of conventional accounting with its over-emphasis on the entity concept rather than a peculiar organisational or even developing country problem.

By employing an interpretive methodological approach to gain an understanding of the nature and effectiveness of accounting in a third world public sector organisational context, this thesis illuminates hitherto relatively unappreciated issues, including furthering an appreciation of accounting as a socio-political artefact in this context, and thus contributes to the critical and interpretive accounting literature.

year: 1997

title: Sodium relations in pasture and fodder plants grown in New Zealand

authors: Smith, G.S.

abstract: The results of an extensive geographical survey of sodium and potassium values in topdressed ryegrass-white clover pastures clearly indicate that in many areas of New Zealand, particularly inland where the influence of sea spray is minimal, herbage sodium levels are below those needed for grazing animals. Moreover, as a direct result of the increased use of potassic fertilisers, particularly in the North Island, most pastures now have potassium levels well in excess of plant needs. Because potassium suppresses plant uptake of sodium and increases the leaching loss of sodium from the soil, it was concluded that excessive use of potassic fertilisers would be expected to aggravate or even create an animal-nutrition problem involving sodium.

An additional animal-nutrition problem involving sodium is discussed in relation to the considerable differences measured in the extent to which the more important pasture and fodder species grown in New Zealand were able to absorb and translocate sodium from roots to shoots. In this respect plants can be classified into two distinct types according to the sites where sodium preferentially accumulates.
Natrophilea: plants in which sodium readily accumulates in the leaf tissues.
Natrophobes: plants in which sodium preferentially accumulates in the roots or lower stems with the result that only vary small quantities of this element are present in the leaf tissue. 

Because of this intrinsic physiological difference, natrophobes are unable to provide enough sodium for dietary needs of animals, even in a situation where there is enough sodium in the soil to produce satisfactory levels in natrophiles. In view of the depressing effects of potassium, the high risk of leaching under the humid weather conditions which prevail in New Zealand and the differences between plant species in their ability to translocate sodium, it seems that the most practical solution for correcting sodium deficiencies in grazing animals would be the direct supplementation with this element. 

Apart from the fundamental differences in the sites of sodium accumulation in natrophiles and natrophobes there are a number of other important features which further characterise these two distinct types of plant. In both natrophiles and natrophobes there is a significant relationship between sodium and nitrogen. What is more, both nitrate nitrogen and nitrate reductase activity, as measured by an in vivo method, were found to be predominately located in tissues where sodium readily accumulates. ln other words, nitrate reduction in natrophiles tends to occur in the aerial tissues whereas in natrophobes reduction occurs mainly in the roots and stems.  Furthermore, it was concluded that the observed stimulation of nitrate reductase activity in tissues from both natrophiles and natrophobes, due to the addition of  sodium chloride, was the result of an increase in nitrate nitrogen at the sites of reduction rather than any specific effect of sodium. However, the possibility that sodium has a stabilising effect on the nitrate reductase enzyme is discussed. 

From an ecological point of view it seems reasonable to suggest that natrophobes have developed their characteristic distribution of sodium and nitrate reductase activity, along with lower transpiration rates in order to tolerate more arid conditions than those which can be experienced by natrophilic plants.

text: Sodium relations in pasture and fodder plants grown in New Zealand The results of an extensive geographical survey of sodium and potassium values in topdressed ryegrass-white clover pastures clearly indicate that in many areas of New Zealand, particularly inland where the influence of sea spray is minimal, herbage sodium levels are below those needed for grazing animals. Moreover, as a direct result of the increased use of potassic fertilisers, particularly in the North Island, most pastures now have potassium levels well in excess of plant needs. Because potassium suppresses plant uptake of sodium and increases the leaching loss of sodium from the soil, it was concluded that excessive use of potassic fertilisers would be expected to aggravate or even create an animal-nutrition problem involving sodium.

An additional animal-nutrition problem involving sodium is discussed in relation to the considerable differences measured in the extent to which the more important pasture and fodder species grown in New Zealand were able to absorb and translocate sodium from roots to shoots. In this respect plants can be classified into two distinct types according to the sites where sodium preferentially accumulates.
Natrophilea: plants in which sodium readily accumulates in the leaf tissues.
Natrophobes: plants in which sodium preferentially accumulates in the roots or lower stems with the result that only vary small quantities of this element are present in the leaf tissue. 

Because of this intrinsic physiological difference, natrophobes are unable to provide enough sodium for dietary needs of animals, even in a situation where there is enough sodium in the soil to produce satisfactory levels in natrophiles. In view of the depressing effects of potassium, the high risk of leaching under the humid weather conditions which prevail in New Zealand and the differences between plant species in their ability to translocate sodium, it seems that the most practical solution for correcting sodium deficiencies in grazing animals would be the direct supplementation with this element. 

Apart from the fundamental differences in the sites of sodium accumulation in natrophiles and natrophobes there are a number of other important features which further characterise these two distinct types of plant. In both natrophiles and natrophobes there is a significant relationship between sodium and nitrogen. What is more, both nitrate nitrogen and nitrate reductase activity, as measured by an in vivo method, were found to be predominately located in tissues where sodium readily accumulates. ln other words, nitrate reduction in natrophiles tends to occur in the aerial tissues whereas in natrophobes reduction occurs mainly in the roots and stems.  Furthermore, it was concluded that the observed stimulation of nitrate reductase activity in tissues from both natrophiles and natrophobes, due to the addition of  sodium chloride, was the result of an increase in nitrate nitrogen at the sites of reduction rather than any specific effect of sodium. However, the possibility that sodium has a stabilising effect on the nitrate reductase enzyme is discussed. 

From an ecological point of view it seems reasonable to suggest that natrophobes have developed their characteristic distribution of sodium and nitrate reductase activity, along with lower transpiration rates in order to tolerate more arid conditions than those which can be experienced by natrophilic plants.

year: 1977

title: Art, the aesthetics, and ethics of tattooing at Flax Roots Tattoo Studio

authors: Shaver, Mandy (Amanda)

subjects: aesthetic

abstract: Flax Roots Tattoo Studio, a tattoo business in Hamilton, Waikato, New Zealand, offers clients different styles of tattooing to choose from, i.e. Moko, Traditional European, Portrait, and Traditional American. Tattoo artists and their clients differ in ethnicity, nationality, religion, sex, occupation, age, hobbies, and so on.  Anthropological research and philosophical insight provided the framework texts for my case study.  My fieldwork consisted of semi-structured interviews and photographs of artists and clients.  By participating in tattooing, these individuals influence the art and the aesthetic tastes of their local culture.  Additionally, tattoo artists follow an ethical code that dictates how to run their business, preserve their art, and protect their clients.  By choosing Flax Roots Tattoo Studio as my fieldwork site, I was able to answer the questions: 1. How do tattoo artists and their clients engage with and shape tattoo art and its aesthetic at Flax Roots Tattoo Studio? ; and 2. How do these tattoo artists’ ethics influence their relationships with their clients and art?

text: Art, the aesthetics, and ethics of tattooing at Flax Roots Tattoo Studio Flax Roots Tattoo Studio, a tattoo business in Hamilton, Waikato, New Zealand, offers clients different styles of tattooing to choose from, i.e. Moko, Traditional European, Portrait, and Traditional American. Tattoo artists and their clients differ in ethnicity, nationality, religion, sex, occupation, age, hobbies, and so on.  Anthropological research and philosophical insight provided the framework texts for my case study.  My fieldwork consisted of semi-structured interviews and photographs of artists and clients.  By participating in tattooing, these individuals influence the art and the aesthetic tastes of their local culture.  Additionally, tattoo artists follow an ethical code that dictates how to run their business, preserve their art, and protect their clients.  By choosing Flax Roots Tattoo Studio as my fieldwork site, I was able to answer the questions: 1. How do tattoo artists and their clients engage with and shape tattoo art and its aesthetic at Flax Roots Tattoo Studio? ; and 2. How do these tattoo artists’ ethics influence their relationships with their clients and art?

year: 2018