Resumo

HENAO HENAO, Dorys Liliana; MONCADA PATINO, José Daniel  e  SAENZ-GIRALDO, Andrés. Methodology for the Heritage and Economic Valuation of Bibliographic Collections of the CRAM in the Museo Casa de la Memoria of Medellín. Rev. Interam. Bibliot [online]. 2021, vol.44, n.1, e4.  Epub 20-Abr-2021. ISSN 0120-0976.  https://doi.org/10.17533/udea.rib.v44n1ec1.

The project “Valoración patrimonial y tasación del material bibliográfico perteneciente a la colección del Centro de Recursos para la Activación de las Memorias -CRAM- del Museo Casa de la Memoria -MCM- de Medellín”, executed by an interdisciplinary group of professionals from the Centro de Investigaciones en Ciencia de la Información of Universidad de Antioquia, was a consultancy that proposed the methodological process to value the bibliographic goods of the Museum under the requirements and mandates of the International Financial Standard and models for heritage valuation. This methodology was part of a qualitative and interpretative paradigm, although a quantitative component was also used to adapt the valuation processes to the requirements of the financial standard. This case report presents the consulting methodology, characterized by interdisciplinarity, the openness, and emergence of ideas and categories, the ethics in the application of the norm, and its responsible interpretation. Some of the results found are that the process is an unprecedented experience in the country and, although the designed methodology is framed in a very specific institutional context, it is replicable to similar cases in the country and even in other geographies. Also, the process contributes elements to the concept of bibliographic and documentary heritage, to the design of methodologies and procedures for the valuation of this type of heritage in Colombia, to improve the experiences of economic valuation or appraisal that until now have been carried out in a little objective manner, and to open new research edges.

Palavras-chave : Bibliographic and documentary heritage; historical memory; heritage valuation; valuation of bibliographic and documentary heritage; international financial reporting standards.

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