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

Abstract

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.