Professional Practice Fellow
PhD (Otago, NZ)
Dr Frederico Botafogo pursues a research programme that addresses some measurement issues arising within accounting and economic theories. Specifically: What do the accounting numbers actually mean? How can one justify the different methods for assigning costs? So, what are the consequences of using accounting values to determine prices, when the economy is modelled as being out of equilibrium?
These research interests were informed by his professional experiences:
- working for a bank and completing arbitrage transactions in foreign exchange markets;
- working for a corporate trade intermediary which would issue its own proprietary currency and have it circulate to the benefit of its clients and partners.
Dr Frederico Botafogo teaches introduction to accounting (100-level) to first year students and discusses contemporary issues in business and economics with Masters' students (400-level).
- ACCT102 Principles of Accounting – Course convenor
- BSNS401 The Environment of Business and Economics – Course convenor
- Statistical process-based costing and valuation
- Value based approach to economics and integrated reporting
While the main focus of Dr Frederico Botafogo interests is on theoretical developments, there are some opportunities for applied research:
- Using ERPs data for process-based cost simulations
- Case studies on corporate trade intermediaries
Dr Frederico Botafogo would be interested in supervising research students in any of those areas.
Under the ANZSRC scheme, Dr Frederico Botafogo research classifies as follows.
- ToA: Pure basic research undertaken to acquire new knowledge without looking for long term benefits other than the advancement of knowledge.
- FoR: 15.0101 – Accounting Theory and Standard
- SEO: 97.0115 – Expanding Knowledge in Commerce and Management.
Working paper – The syntax of the accounting language: A first step, http://arxiv.org/abs/1906.1086
Book chapter – Complexity economics: The accounting framework, https://www.researchgate.net/publication/330524388_Complexity_Economics_and_the_Accounting_Framework
Seminar Series presentation – The nature of accounting income measurement: https://www.canterbury.ac.nz/business/what-can-i-study/accounting/seminars/thur-12-july.html
PhD thesis – Process-based theory of value: A naïve approach to the axiomatic foundations of Statistical Activity Cost Analysis (SACA), https://ourarchive.otago.ac.nz/handle/10523/7493
Patent application – Method for creating an alternative budget within an organization designed as a managerial program to extract incremental value from under-performing assets, low return or high risk investments and incremental expenditures in marketing and commercial promotion. USPTO application No.: 12/037,742 of 26 February 2008 – Publication Classification U.S. Cl. 703/003
Luong, H., Man, Y., Botafogo, F., & Beatson, N. (2022). Sense of belonging during a global pandemic: A case of accounting students. Accounting Education, 31(6), 652-666. doi: 10.1080/09639284.2022.2134732
Botafogo, F. (2019). The syntax of the accounting language: A first step. Accounting Education, 28(6), 582-596. doi: 10.1080/09639284.2019.1682627
Botafogo, F. (2019). The syntax of the accounting language: A first step. arXiv. Retrieved from https://arxiv.org/abs/1906.10865
Botafogo. F. (2018, July). The nature of accounting income measurement (2). University of Canterbury Business School Seminar, Christchurch, New Zealand. [Research Presentation].
Botafogo, F. (2017). Complexity economics and the accounting framework. Proceedings of the World Economics Association (WEA) Online Conference: Economic Philosophy: Complexities in Economics. Bristol, UK: WEA. Retrieved from https://www.worldeconomicsassociation.org/