GESTIÓN SOSTENIBLE DE LOS HERITAGE SITES CULTURALES: PROPUESTA DE UN MODELO

The requirement of a sustainable management of the historical heritage sites demands the design of management control models that contemplate the particularities of those sites, beyond the architectural ones. The goal of this paper is the design of a holistic, contingent Fecha de recepción: 11 de marzo de 2019 Fecha de aceptación: 31 de octubre de 2020 * Departamento de Contabilidad y Economía Financiera. Facultad de Ciencias Económicas y Empresariales. Universidad de Sevilla. Avenida Ramón y Cajal, 1. 41018 SEVILLA. E-mail: fresneda@us.es, pfuentes@ us.es, alobo@us.es SILVIA FRESNEDA FUENTES, PILAR DE FUENTES RUÍZ Y ANTONIO LOBO GALLARDO 164 Cuadernos de Turismo, 46, (2020), 163-184 and integrator model to be used by the public and/or private managers for the sustainable management. To achieve this, a thorough bibliographic review of the specialized literature has been carried out. This model does not pretend to be universal but rather a point of reference for its adaptation to the particularities of each site.