Assessing the economic impact of a cultural heritage site using social accounting matrices

Heritage sites attract cultural tourists and represent a major source of revenue and employment for the destination’s economy. This article assesses a cultural heritage site’s economic impact on its environment via linear models based on regionalized social accounting matrices. The proposed methodology is applied to data gathered on the Mosque-Cathedral of Cordoba in the year 2013 to determine the heritage site’s contribution to the host economy in terms of production and employment.