[Journal:] Investigaciones europeas de dirección de la empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 14 [Year:] 2008 [Issue:] 1 [Pages:] 103-116
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.
public fixed assets heritage assets infrastructure accounting harmonization