Abstract

CANO MEJIA, Vanessa. Conceptual elements for valuing cultural héritage: the construction of a necessary corpus. Rev. Cient. Gen. José María Córdova [online]. 2018, vol.16, n.23, pp.109-124. ISSN 1900-6586.  https://doi.org/10.21830/19006586.301.

In this article, an inquiry -using maieutics as a methodology- is carried out with the objective of recognizing the conceptual elements and disciplinary links that underpin studies on the relationship between accounting and culture. As a result of this research, the theoretical and conceptual bases of various authors’ contributions are presented, which, buttressed by the notion of the multidimensionality of accounting, contribute to the possibility that accounting can develop and articulate multi-criteria measurement and recognition mechanisms. It is concluded that to address this issue, we must go beyond accounting’s financial limits and interests. It was also evidenced that this line of cultural accounting study should be developed from transdisciplinary initiatives that allow a better understanding of the elements of social nature and assets that make up cultural heritage.

Keywords : accounting multidimensionality; accounting valuation; cultural accounting; cultural assets; cultural heritage.

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