Ghana@50 – celebrating the nation: an eyewitness account from Accra /// Arbeitspapiere / Institut für Ethnologie und Afrikastudien ; 83

This article offers an account of the 50th Ghanaian independence-day celebrations during March 2007. The multi-perspective approach examines how celebrations were experienced in the Ghanaian capital Accra by the political elite and the grass roots at a variety of official and unofficial events that took place on 5 and 6 March 2007. During the festivities the authors accompanied Ghanaian friends from different political factions and thus provide close-hand accounts of political controversies over issues regarding how the nation ought to organise and celebrate its Independence Day, controversies which provide important insights into Ghanaian political culture. From this it is clear that the celebrations not only serve as expressions of national pride but also moments of critical reflection on the nation, national values and socio-political unity. These reflections, manifest as disputes about national and ethnic symbols, centre on the conditions and limits of political, social, ethnic and regional inclusiveness. At the same time, underlying such disputes are commonalities resting not on substantive symbols, cultural traits or other objectifiable characteristics, but on a Ghanaian consensus to agree on the issues at stake and on the rules of debate. Controversy thus functions not to divide but rather to strengthen national consciousness and deepen a sense of commonality that Ghanaians generally express as their commitment to ‘unity in diversity’.

Management control systems : subcomponents, optimal design and the role of time as a contingency

Management Control System (MCS) research is undergoing turbulent times. For a long time related to cybernetic instruments of management accounting only, MCS are increasingly seen as complex systems comprising not only formal accounting-driven instruments, but also informal mechanisms of control based on organizational culture. But not only have the means of MCS changed; researchers increasingly ap-ply MCS to organizational goals other than strategy implementation.rnrnTaking the question of "How do I design a well-performing MCS?" as a starting point, this dissertation aims at providing a comprehensive and integrated overview of the "current-state" of MCS research. Opting for a definition of MCS, broad in terms of means (all formal as well as informal MCS instruments), but focused in terms of objectives (behavioral control only), the dissertation contributes to MCS theory by, a) developing an integrated (contingency) model of MCS, describing its contingencies, as well as its subcomponents, b) refining the equifinality model of Gresov/Drazin (1997), c) synthesizing research findings from contingency and configuration research concerning MCS, taking into account case studies on research topics such as ambi-dexterity, equifinality and time as a contingency.