Abstract

CANO MEJIA, Vanessa; ARIAS SUAREZ, Juan David  and  ASUAGA TARAN, Carolina. Cultural accounting: an emerging field focused on safeguarding cultural heritage. Rev. Cient. Gen. José María Córdova [online]. 2020, vol.18, n.31, pp.651-672.  Epub Dec 06, 2020. ISSN 1900-6586.  https://doi.org/10.21830/19006586.605.

This article seeks to contribute to the development of cultural accounting as an emerging trans-disciplinary field within the accounting discipline. To this end, it uses a qualitative methodology of dialectical analysis and a systematic review of the specialized literature. It analyzes the links and conceptual tensions between accounting, culture, and cultural heritage. It also explores the main developments in this field, as well as their methodological perspectives on measurement, valuation, and accounting control for cultural goods. It shows the importance, as well as the challenges and crossroads of this emerging field, its epistemological perspective, normative tensions, and its social function. Thus, it offers a broad spectrum of understanding of the problem, and heterodox alternatives to traditional measurement, more faithful to the complexity of the cultural field.

Keywords : accounting valuation; cultural accounting; cultural heritage; culture; measurement; standardization.

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