From virtual heritage to potential heritage

Del patrimonio virtual al patrimonio potencial

This work constitutes a process of research in execution of the project “Desarrollos Contamétricos”. A method of interpretation of financial information including evaluation and improvement devices is constructed within this research. A critical exercise of traditional accounting is carried out, establishing that substantial problems of an epistemological nature are incurred, which from there complex enigmas are derived. Forensic accounting is committed to the construction of judicial tests that ignore required factors such as the revelation of the influence of the markets and the quality of management in the information contents, generating secret reserves and concealments of reality. The Anglo-Saxon informational approach absolutizes general purpose financial statements, concentrates on the usefulness of the information for investment decision making; concentrating on market forecasts, with a high level of subjectivity, looking for accounting information close to business valuations in the markets of value. New concepts such as Virtual Heritage, Matrix of Organizational Excellence and Potential Heritage are developed within the analysis. The indexes and indicators created constitute innovation for the understanding of information, management evaluation and establishment of improvement plans, whose achievement limit is reached when the Market Economic Value equals the Potential Patrimony.