Mr Brian Burfitt

Mr Brian Burfitt

Post-Doc Fellow
Business School
Career Accelerator

Brian Burfitt

PhD Candidate

School of Accounting, Auditing and Taxation

Research Title: Explorations of the margins of accounting: VIK and Indigenous accountability

Supervisor/s Name: Paul Andon, Conor Clune

About

Brian is a PhD candidate at the School of Accounting, Auditing and Taxation.

Brian's PhD research focuses on the margins of accounting, specifically contributing to broader literature that studies (i) how new calculative practices emerge and in what form and contexts, (ii) the consequences of these new practices in the setting in which they are embedded, and (iii) the diverse pathways to legitimacy for new accounting and accountability practices. 

His research thesis is motivated by Miller’s (1998) call to study the margins of accounting. Through two qualitative-based case studies, it explores how emerging, non-traditional forms of accounting and accountability emerge as calculative practices, so much so that they become accepted and legitimate in the environments in which they operate.

Key findings of his research include:

Article one explores the complexities that surround the management of Value-in-Kind (VIK) resources within the context of a professional sports organisation.

Article two, through a case study of an Indigenous organisation, specifically explores how accountability can be shaped by, or otherwise be rendered compatible with, Indigenous values and culture.

  • Journal articles | 2020
    Burfitt BA; Baxter J; Mouritsen J, 2020, 'Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game', Accounting, Auditing and Accountability Journal, 33, pp. 1871 - 1907, http://dx.doi.org/10.1108/AAAJ-06-2018-3543
    Journal articles | 2014
    Burfitt B; Heathcote M, 2014, 'Valuing footsteps-towards a valuation model of indigenous knowledge and cultural expression for the sustainability of indigenous people's culture', Journal of Intellectual Property Law and Practice, 9, pp. 383 - 388, http://dx.doi.org/10.1093/jiplp/jpu043
    Journal articles | 2009
    Baxter JA; Burfitt BA; Chua WF, 2009, 'Inter-Organisational Alliances and the Importance of Accounting for Value in Kind transactions: Exploring the Role of Formal Management Accounting Controls', Australian Accounting Review, 19, pp. 67 - 79, http://dx.doi.org/10.1111/j.1835-2561.2009.00046.x
  • Conference Presentations | 2018
    Burfitt B; Baxter J; Mouritsen J, 2018, 'Accounting for value in kind (VIK) sponsorship resources: a sporting organisation plays the VIK game.', presented at AFAANZ, Auckland, New Zealand, 01 July 2018 - 03 July 2018, https://www.afaanz.org/sites/default/files/uploaded-content/website-content/afaanz-2018_conference_booklet_final_20.6.18.pdf
    Conference Presentations | 2018
    Burfitt B; Baxter J; Mouritsen J, 2018, 'Accounting for value in kind (VIK) sponsorship resources: a sporting organisation plays the VIK game.', presented at Monforma, Melbourne, Victoria, Australia, 22 November 2018 - 23 November 2018, https://issuu.com/monashbusinessschool/docs/monforma2016_program

Research Title: Research about financial accounting in capital market.

Supervisor/s Name: Lili Dai, Zihang Peng