Banca de DEFESA: MOURTALA ISSIFOU

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : MOURTALA ISSIFOU
DATE: 08/07/2024
TIME: 14:00
LOCAL: PLATAFORMA TEAMS - ID da Reunião: 212 361 609 807 Senha: dwpQit
TITLE:

VALUATION OF BENIN’S CULTURAL HERITAGE: the case of the Ifá divinatory system

KEY WORDS:

Contingent valuation method; accounting and religion; Benin

PAGES: 171
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

African culture had an important influence on the way of life in different countries, in terms of food, music, clothing and religion. The objective of this thesis is to evaluate individuals' perception of the economic and cultural value of conserving the Ifá divinatory system. Considered an intangible cultural asset (religious belief), it does not have a market, with complexity regarding the valuation method to be adopted. Currently, the International Federation of Accountants (IFAC) created the IPSAS 17 standard (property, facilities and equipment) and IPSAS 31 (intangible assets) to direct public bodies to recognize, measure and highlight such assets in accounting statements, but still there are doubts regarding the true and safe accounting treatment. In the present study, through field research and survey application, with Benin citizens living in Brazil and Brazilians; as well as Beninese citizens living in Benin, a survey was applied to obtain information on willingness to pay (contingent valuation method of assessment), as well as cultural values (aesthetic, social, symbolic, educational, political, historical and authentic) perceived by those. Exploratory factor analysis methods and logistic regression models will was used to analyze the explanatory factors determining the willingness to pay for the Ifá divinatory system. It is expected to contribute to the discussion related to accounting and religion, as well as methods for measuring intangible cultural assets.

COMMITTEE MEMBERS:
Externa à Instituição - RAYSA GEAQUINO ROCHA - ESSEX
Interno - ***.275.097-** - OTAVIO RIBEIRO DE MEDEIROS - null
Presidente - 388003 - FATIMA DE SOUZA FREIRE
Externo à Instituição - JERONYMO JOSE LIBONATI - UFPE
Externo ao Programa - 403969 - JORGE MADEIRA NOGUEIRA - null