Resumen

BUCHELI, María del Socorro; CASTILLO M, Carlos Arbey  y  VILLARREAL, José Luis. Gauging the Cultural Heritage: A Challenge for Accountancy. Cuad. Contab. [online]. 2009, vol.10, n.26, pp.51-65. ISSN 0123-1472.

To study the importance of heritage from a cultural perspective is to create spaces to analyze the inestimable social value of a peoples' regional identity. Heritage itself, as given to us by past generations can be affected, destroyed, and finished, explains the need for institutions devoted to identify and preserve such cultural heritage via raising awareness of its existence and the importance of its care. Accountancy, from a cultural perspective and as an information system, deals with the definition of forms, methods, and/or models to inform about material and immaterial cultural heritage. This paper presents some reflections on the social dimensions of accounting, a discipline which is a branch of knowledge in continuous evolution.

Palabras clave : Culture; social accountancy; cultural heritage; indicators; Social Accounting; Cultural Heritage; Economic Indicators.

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