Patrimonio Cultural, Ciudadanos y Ciencias Económicas, tres vértices de un mismo triángulo

The analysis of Cultural Heritage, based on the tools provided by Management Accounting, is a subject rarely discussed in the discipline. However, a correct management of cultural heritage is a subject that has particularities of interest to both management accounting academics, and politicians and citizens. The evolution in information systems and in the theoretical framework of Economic Sciences, has made it possible to have new tools to measure the economic impact of cultural heritage. It will depend on the political leaders or the demands of the groups of citizens that these tools are applied.