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“Heritage Assets” E Infraestructuras Públicas: ¿Cómo, Dónde Y Por Cuánto? /

Author

Listed:
  • Buch Gómez, E.J.

    (Universidad de Vigo (España))

  • Cabaleiro Casal, R.

    (Universidad de Vigo (España))

Abstract

Las nuevas filosofías de gestión en el ámbito público, sustentadas en lo que se ha venido denominando la nueva gestión pública, han ido propiciando la incorporación de las técnicas contables tradicionales, nacidas y perfeccionadas para servir las necesidades del sector privado lucrativo. Tal planteamiento supone aplicar a las administraciones públicas el criterio del devengo y la consiguiente necesidad de que la totalidad de los elementos bajo el control de estas entidades sea objeto de valoración y registro para que con ello se pueda evaluar la consecución de unos principios básicos, los de economía y eficiencia, exigibles en la gestión a cualquier entidad publica en los tiempos que corren. El traslado mimético de unos procedimientos ideados para unas determinadas metas a un ámbito filosóficamente distinto en sus objetivos, logro del mayor bienestar en vez del máximo beneficio, acarrea diversos problemas, entre los que destacan la utilización de unas determinadas categorías de bienes empleadas con unos fines característicos, tales como los de infraestructura o de naturaleza histórica, artística o cultural, cuya presencia contable presenta especiales dificultades. / The new philosophies of management in the public sphere, supported by what has been called the new public management, have been favouring the incorporation of traditional accounting techniques, sprung and improved to serve the needs of the lucrative private sector. This approach means to apply the accrual basis to public administrations and the subsequent necessity that the totality of the elements under control of these entities be object of valuation and recording so that through this the attainment of basic principles, those of economy and efficiency, demanded nowadays in the management of any public entity can be evaluated. The mimetic transfer of procedures thought for certain objectives to a sphere philosophically different in its objectives, the attainment of the greatest welfare instead of the highest benefit, results in several problems, among which are highlighted the use of certain categories of goods utilized with characteristic aims, goods such as those of infrastructure or of heritage asset whose accounting presence shows particular difficulties.

Suggested Citation

  • Buch Gómez, E.J. & Cabaleiro Casal, R., 2008. "“Heritage Assets” E Infraestructuras Públicas: ¿Cómo, Dónde Y Por Cuánto? /," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 14(1), pages 103-116.
    • Handle: RePEc:idi:jiedee:v:14:y:2008:i:1:p:103-116
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    References listed on IDEAS

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    1. G.D. Carnegie & P.W. Wolnizer, 1995. "The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction," Australian Accounting Review, CPA Australia, vol. 5(9), pages 31-47, June.
    2. Phillip Hone, 1997. "The Financial Value of Cultural, Heritage and Scientific Collections: A Public Management Necessity," Australian Accounting Review, CPA Australia, vol. 7(13), pages 38-43, May.
    3. Kay, J A & Thompson, D J, 1986. "Privatisation: A Policy in Search of a Rationale," Economic Journal, Royal Economic Society, vol. 96(381), pages 18-32, March.
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