ASSET MANAGEMENT: perspectives of accounting and extra accounting control of physical bibliographic collections in libraries of federal public institutions

• Autor(a) principal: Barreto, Isaias Cristino Esteves
• Data de Publicação: 2022
• Outros Autores: Rebouças Porto Júnior, Francisco Gilson, Eduardo Moura Costa, Wendell
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Observatório
• Texto Completo: https://sistemas.uft.edu.br/periodicos/index.php/observatorio/article/view/14977
• topic: Gestão Patrimonial; Biblioteca Universitária; Acervo Bibliográfico Físico; Gestão Patrimonial; Biblioteca Universitária; Acervo Bibliográfico Físico; Asset Management; University Library; Physical Bibliographic Collection; Asset Management; University Library; Physical Bibliographic Collection; Gestión de Activos; Biblioteca Universitaria; Colección Bibliográfica Física; Gestión de Activos; Biblioteca Universitaria; Colección Bibliográfica Física

The inherent peculiarities of the different types of libraries configure them as a favorable environment for the implementation of innovations in their administrative processes. As one of these processes highlights the patrimonial management of the physical bibliographic collections, which are consolidated as central to the organizational structure of the libraries, in this investigation we will specify the libraries of the federal public universities that corroborate this perspective. The present investigation aims to present the factors that can interfere in the quality of the patrimonial management of the physical bibliographic collections with the aim of providing an opportunity to reflect on the possibility of implementing innovations in the process. The investigation was methodologically based on a bibliographic investigation that allowed the researchers to have a constructive theoretical basis on the subject studied. As a result, the complexity of the security process of the physical bibliographic collection is perceptible in view of the vulnerability of the informative materials and the number of variables that act on them that end up intensifying this scenario of degradation.