Accounting in the Conservation of the Coffee Cultural Landscape: Challenges and Possibilities

Abstract

Accounting in the conservation of the cultural coffee landscape: challenges and possibilities Accounting as knowledge is embedded in the social scene; Faced with the existence of non-financial realities, their form of incorporation of facts that escape the economic sphere require the development of methods of valuation, recognition and communication that are related to them, called emerging accounting. In the field of intangible assets, such as the cultural landscape of coffee, a proposal for cultural accounting is presented, a model under construction that faces a challenge of developing accounting instrumentalization. This article presents the normative analysis in Colombia with reference to the declaration of Landscape Cultural Cafetero and its inclusion in the list of World Heritage by UNESCO as a field of study, which becomes a satisfactory answer to the concern for co-responsibility Social responsibility of accounting for safeguarding cultural equity.