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

Abstract

PurposeThe 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.