TY - JOUR
KW - contabilidad cultural
KW - cultural accounting
KW - efficacy
KW - Efficiency
KW - eficacia
KW - eficiencia
KW - indicadores
KW - Indicators
KW - intangible heritage
KW - patrimonio intangible
AU - Javier Ramírez Chávez
AU - Marco Daza Mercado
AU - Livier Padilla Barbosa
AU - Juan Ibarra Torres
AU - Annelis Avalos Acevedo
AB - Cultural 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.
BT - Retos de la Dirección
DA - dec
LA - es
M1 - 2
N2 - Cultural 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.
PY - 2018
SP - 1
EP - 21
T2 - Retos de la Dirección
TI - Contabilidad cultural y evaluación económica de proyectos culturales
UR - http://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S2306-91552018000200001&lang=es
VL - 12
SN - 2306-9155
ER -