01630nas a2200337   4500000000100000000000100001000000100002008004100003260000800044653002600052653002400078653001300102653001500115653001300130653001500143653001600158653001500174653002400189653002600213100002800239700002300267700002700290700002300317700002700340245007500367856009100442300000900533490000700542520072900549022001401278       2018                            d  cdec10acontabilidad cultural10acultural accounting10aefficacy10aEfficiency10aeficacia10aeficiencia10aindicadores10aIndicators10aintangible heritage10apatrimonio intangible1 aJavier Ramírez Chávez1 aMarco Daza Mercado1 aLivier Padilla Barbosa1 aJuan Ibarra Torres1 aAnnelis Avalos Acevedo00aContabilidad cultural y evaluación económica de proyectos culturales  uhttp://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S2306-91552018000200001&lang=es  a1-210 v123 aCultural accounting assumes tangible or intangible cultural heritage as part of its object of study, information, and accounting control. The contribution of cultural accounting to the preservation of the tangible cultural heritage was studied in this paper. Documentary review, expert criterion, interviews, and surveys were the scientific methods used. This investigation revealed the social side of accounting in association with culture, based on the study of cultural heritage as the common object of research. Lastly, the indicators of efficiency and efficacy associated to a system of accounting information in this study were beyond any economic purposes and profit maximization with the inclusion of social aspects.  a2306-9155