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

Separating and integrating non-financial and financial measures: a case study of a sporting... 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/approachThis 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.FindingsThis 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/implicationsOur 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/valueOur work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

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

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-06-2018-3543
Publisher site
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Abstract

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/approachThis 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.FindingsThis 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/implicationsOur 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/valueOur work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

Journal

Accounting, Auditing & Accountability Journal – Emerald Publishing

Published: Aug 4, 2020

Keywords: VIK; Value-in-kind; Non-financial inscriptions; Budget relief; Accounting infrastructure; Accounting and sport; Circulating reference

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