Rate My Professor Frederico Botafogo

Dr. Frederico Botafogo serves as a Professional Practice Fellow in the Department of Accountancy and Finance within the Otago Business School at the University of Otago. He earned his PhD from the University of Otago in 2016, with a thesis titled "Process-based theory of value: a naïve approach to the axiomatic foundations of statistical activity cost analysis (SACA)," supervised by Roger Willett. Before entering academia full-time, Botafogo drew upon professional experiences, including roles at a bank handling arbitrage transactions in foreign exchange markets and at a corporate trade intermediary issuing proprietary currency for client and partner benefits.

His research tackles measurement challenges in accounting and economic theories, probing the semantics of accounting numbers, rationales for cost allocation methods, and implications of applying accounting values to pricing in disequilibrium economic models. Key focus areas encompass statistical process-based costing and valuation, alongside value-based economics and integrated reporting. Botafogo welcomes supervision of postgraduate research utilizing ERP data for process-based cost simulations and corporate trade intermediary case studies, aligning with ANZSRC classification 15.0101 Accounting Theory and Standard. In education, he convenes ACCT102 Principles of Accounting for first-year undergraduates and BSNS401 The Environment of Business and Economics for postgraduate students, addressing contemporary issues. He also acts as an Undergraduate Student Adviser in Accounting. Notable publications include "Sense of belonging during a global pandemic: a case of accounting students" (Accounting Education, 2022, co-authored with Luong, Man, and Beatson), "The syntax of the accounting language: a first step" (Accounting Education, 2019), and "Complexity economics and the accounting framework" (World Economics Association Conference Proceedings, 2017). He presented "The nature of accounting income measurement (2)" at the University of Canterbury Business School Seminar in 2018. Additionally, Botafogo supervised the doctoral thesis "Accounting for economic reality" completed in 2024.