Advanced Search
MyIDEAS: Login

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

Contents:

Author Info

  • Buch Gómez, E.J.

    ()
    (Universidad de Vigo (España))

  • Cabaleiro Casal, R.

    ()
    (Universidad de Vigo (España))

Registered author(s):

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.aedem-virtual.com/articulos/iedee/v14/141103.pdf
    File Function: complete text
    Download Restriction: no

    Bibliographic Info

    Article provided by Academia Europea de Dirección y Economía de la Empresa (AEDEM) in its journal Investigaciones Europeas de Dirección y Economía de la Empresa.

    Volume (Year): 14 (2008)
    Issue (Month): 1 ()
    Pages: 103-116

    as in new window
    Handle: RePEc:idi:jiedee:v:14:y:2008:i:1:p:103-116

    Contact details of provider:
    Postal: Investigaciones Europeas de Dirección y Economía de la Empresa, Facultad de Ciencias Económicas y Empresariales, Universidad de Vigo, Lagoas - Marcosende s/n, E-36310, Vigo, Pontevedra, España
    Phone: (+34) 986812473
    Fax: (+34) 986812401
    Web page: http://www.aedem-virtual.com/es/journal/iedee

    Related research

    Keywords: Activos fijos públicos; Bienes del patrimonio histórico; artístico y cultural; Infraestructuras; Armonización contable; Public fixed assets; Heritage Assets; Infrastructure; Accounting Harmonization;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:idi:jiedee:v:14:y:2008:i:1:p:103-116. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Tony Crespo Franco).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.