Oral budgeting in rural Macha, Southern Province, Zambia

Abstract

Implementing and adhering to a documented budgeting process has proven to be a challenge within the rural cooperative organisation of Macha Works in Zambia. Although the organisation has an untainted track record of sound financial practices over many years, diffuse budgeting interactions lead to confusion on both sides of the cultural divide. This case study is based upon interviews and ethnographic observations in the Macha environment and describes and analyses findings on a local budgeting process. The main findings include the discovery of existence of oral budgets and cultural aspects inhibiting the writing down or transmission of written budgets in local peoples’ everyday life.