Banca de QUALIFICAÇÃO: Mourtala Issifou

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Mourtala Issifou
DATE: 19/09/2022
TIME: 15:00
LOCAL: UnB/FACE/PPGCont (online) e presencial
TITLE:

Valuation of the cultural heritage of Benin: the case of the Ifá divination system and the Baatonou Palace in the city of Parakou

KEY WORDS:

Contingent valuation method; Accounting and religion; Benin.

PAGES: 58
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

African culture has had an important influence on the way of life of several countries, in food, music, clothing and religious terms. The objective of this thesis project is to evaluate individuals' perception of the economic and cultural value of Palace conservation Baatonou from Parakou City and the Ifá divinatory system in Benin. considered assets cultural, tangible (Palace) and intangible (religious belief), these do not have a market, having complexity as to the valuation method to be adopted. Currently, the International Federation of Accountants (IFAC) created the IPSAS 17 standard (ownership, facilities and equipment) and IPSAS 31 (intangible asset) to direct public bodies to recognize, measure and evidence such assets in the financial statements, but there are still doubts as to true and safe accounting treatment. In the present study, classified as descriptive and explanation, through field research, with Beninese citizens living in Brazil and in Benin, a survey will be carried out to obtain information on willingness to pay (method contingent evaluation), as well as cultural values (aesthetic, social, symbolic, educational, political, historical and authentic) perceived by them. Will still be employed linear regression models, by ordinary least squares, to analyze the factors determinants of the willingness to pay of the Ifá and Palace divinatory system Baatonou. It is expected to contribute to the discussion related to accounting and religion, as well as as methods of measuring intangible and tangible cultural assets.

BANKING MEMBERS:
Presidente - 388003 - FATIMA DE SOUZA FREIRE
Externo ao Programa - 403969 - JORGE MADEIRA NOGUEIRA