Measuring cultural assets: an application of the travel cost method in Brasilia's Cathedral
DOI:
https://doi.org/10.25145/j.pasos.2015.13.072Keywords:
Heritage AssetsAbstract
This research aims to apply a variation of the travel cost method to estimate the value of the Metropolitan Cathedral of Brasilia, one of the most visited cultural assets of Brasilia. Considering the objective of accounting and the existing debate about the measurement of public cultural assets, the problem was approached from the point of view of the relevance and subjectivity of information. The relevance of the information is observed in the possibility of using the results to guide public policies. However, the variations found proved the subjectivity involved in the operationalization of the method, and a possible implication for accounting is the impossibility of incorporating these results in the financial statements of public sector entities.
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