Control of heritage assets and their relationship to physical sanitation and accounting information in the municipalities of Lima

Abstract

The purpose of this study was to determine the relationship between the control of patrimonial assets and physical sanitation and accounting information in the municipalities of Lima. It was based on a quantitative, cross-sectional, descriptive, correlative and non-experimental methodology. In terms of the sample, the study group for the present investigation comprised all the personnel working in the administrative and accounting areas of the municipalities of Lima and basing the inquiry into a non-probabilistic sampling for convenience, resulting in a total of 40 collaborators. Statistical software SPSS and Pearson were used for data analysis to contrast hypotheses. Under Pearson's statistical correlation test, a robust correspondence was evidenced between the variable control of patrimonial assets and physical sanitation and the accounting information of the municipalities of Lima under study with a Pearson=0.933. In addition, a bilateral significance of 0.000 was evidenced, promulgating a significant relationship between the control of patrimonial assets and physical sanitation and accounting information in the municipalities of Lima.