Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game

Brian Anthony Burfitt, Jane Baxter and Jan Mouritsen

Accounting, Auditing & Accountability Journal, 2020, vol. 33, issue 8, 1871-1907

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.

Keywords: VIK; Value-in-kind; Non-financial inscriptions; Budget relief; Accounting infrastructure; Accounting and sport; Circulating reference (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-06-2018-3543

DOI: 10.1108/AAAJ-06-2018-3543

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