Dr Frederico Botafogo

Professional Practice Fellow
PhD (Otago, NZ)

Tel +64 3 479 5041
Office OBS 5.13
Email frederico.botafogo@otago.ac.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?
See https://www.researchgate.net/publication/330887997

These research interests were informed by his professional experiences:

1. working for a bank and completing arbitrage transactions in foreign exchange markets;
2. 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.

Teaching

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

Research Interests

• 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.

Research Outputs

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