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Mensuração De Ativos Culturais: Uma Aplicação Do Método Do Custo De Viagem Em Bens Públicos Culturais Do Distrito Federal
| Content Provider | Semantic Scholar |
|---|---|
| Author | Marques, Matheus De Mendonça |
| Copyright Year | 2012 |
| Abstract | This research aims to analyse the differences and implications for accounting of the application of the individual, zonal and hybrid variations of the travel cost method in the heritage assets on Distrito Federal (DF). Taking into consideration the objective of accounting and the existing debate about measurement of public heritage assets, the research problem was approached from the perspective of relevance and subjectivity of the information. It were used surveys (questionnaires) of a research realized in 2008 by the Center of Excellence in Tourism from University of Brasilia (CET-UnB) and by the Tourism Secretary of Distrito Federal, relating to the DF tourist profile and satisfaction. It had been considered 1.906 valid questionnaires, distributed through the cultural most visited attractions: Cathedral, TV Tower and Three Power Square. In the application of each method variation, it was used statistic regressions with the objective of finding the functional that better fits the data. The results presented great variation according to the method used, being the individual the most appropriate because it had encountered the largest number of signals of coefficients corresponding to expectations, the largest number of significant relations, apart from propitiating the lowest value for the heritage assets, being a more conservative alternative. The relevance of this information is observed in the possibility of using the results to guide public policy. However, the variations found proved the subjectivity involved in the operationalization of the method, being a possible implication for accounting the impossibility of incorporation of the results in the financial statements of the public sector entities. The value of the estimated benefits corresponds to the value of use of the Brazilian tourists that came from other states, which is configured as one of the research limitations. The valuation of heritage assets is a subject not very explored in research, especially in accounting, therefore, are suggested researches that explore the theme. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://repositorio.unb.br/bitstream/10482/11474/1/2012_MatheusMendoncaMarques.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
