Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game. Issue 8 (3rd August 2020)

• Record Type: Journal Article
• Authors: Burfitt, Brian Anthony; Baxter, Jane; Mouritsen, Jan
• Is Part Of: Accounting auditing & accountability journal. Volume 33:Issue 8(2020)
• Page Start: 1871
• Page End: 1907
• Publication Date: 2020-08-03
• Subjects: VIK -- Value-in-kind -- Non-financial inscriptions -- Budget relief -- Accounting infrastructure -- Accounting and sport -- Circulating reference; 657
• DOI: 10.1108/AAAJ-06-2018-3543
• Languages: English
• ISSNs: 0951-3574

Abstract

Abstract : Purpose: The purpose of this study is to characterise types of practices – or "routings" as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems. Design/methodology/approach: This study adopts field-based research, utilising Latour's (1999) concept of "circulating reference", to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization. Findings: This paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of "budget relief" as a method of valuation in accounting practice. Research limitations/implications: Our paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices. Originality/value: Our work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.