Modelos de valoración económica para los bienes del patrimonio histórico-cultural en la contabilidad gubernamental
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Universidad Santo Tomás, Bogotá, Colombia
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La contabilidad gubernamental enfrenta diversos retos debido a los procesos de modernización de la gestión pública, impulsados por el enfoque del New Public Management, que promueve mayor eficiencia y transparencia en la información financiera de las entidades estatales. En este contexto, muchos países han adoptado las Normas Internacionales de Contabilidad para el Sector Público (IPSAS), las cuales priorizan la contabilidad de devengo, lo que ha generado la necesidad de reconocer en los estados financieros todos los activos bajo administración gubernamental, incluidos los bienes del patrimonio histórico-cultural; sin embargo, dada la singularidad de estos bienes, dificulta la aplicación de metodologías de valoración tradicionales. Este estudio tiene como objetivo analizar y comparar distintos modelos de valoración económica—como la valoración contingente, costos de viaje y precios hedónicos— que han sido ampliamente utilizados en economía, pero poco explorados en el ámbito contable. A través de una revisión teórica y comparativa de estos enfoques, se identifica que la metodología de valoración contingente es la más adecuada para cumplir con los requerimientos contables, ya que permite estimar el valor de los bienes patrimoniales, considerando la percepción y la disposición a pagar de los usuarios que se benefician de ellos.
Governmental accounting faces various challenges due to the modernization processes of public management, driven by the New Public Management approach, which promotes greater efficiency and transparency in the financial information of state entities. In this context, many countries have adopted the International Public Sector Accounting Standards (IPSAS), which prioritize accrual accounting. Consequently, there is an increasing need to recognize all assets under governmental administration in financial statements, including historical and cultural heritage assets. However, due to the unique characteristics of these assets, the application of traditional valuation methodologies becomes challenging. This study aims to analyze and compare different economic valuation models—such as contingent valuation, travel cost, and hedonic pricing—that have been widely used in economics but remain unexplored in the accounting field. Through a theoretical and comparative review of these approaches, it is identified that the contingent valuation methodology is the most suitable for meeting accounting requirements, as it allows for estimating the value of heritage assets based on users’ perceptions and their willingness to pay for the benefits derived from them.
Governmental accounting faces various challenges due to the modernization processes of public management, driven by the New Public Management approach, which promotes greater efficiency and transparency in the financial information of state entities. In this context, many countries have adopted the International Public Sector Accounting Standards (IPSAS), which prioritize accrual accounting. Consequently, there is an increasing need to recognize all assets under governmental administration in financial statements, including historical and cultural heritage assets. However, due to the unique characteristics of these assets, the application of traditional valuation methodologies becomes challenging. This study aims to analyze and compare different economic valuation models—such as contingent valuation, travel cost, and hedonic pricing—that have been widely used in economics but remain unexplored in the accounting field. Through a theoretical and comparative review of these approaches, it is identified that the contingent valuation methodology is the most suitable for meeting accounting requirements, as it allows for estimating the value of heritage assets based on users’ perceptions and their willingness to pay for the benefits derived from them.
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historical and cultural heritage assets, contingent valuation model, travel cost model, hedonic pricing model, governmental accounting, bienes del patrimonio histórico-cultural, modelo de valoración contingente, modelo de costos de viaje, modelo de precios hedónicos, contabilidad gubernamental
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https://creativecommons.org/licenses/by-nc-sa/4.0