Studies on information as an asset - I: definitions

被引:33
作者
Oppenheim, C [1 ]
Stenson, J
Wilson, RMS
机构
[1] Loughborough Univ Technol, Dept Informat Sci, Loughborough LE11 3TU, Leics, England
[2] Loughborough Univ Technol, Sch Business, Loughborough LE11 3TU, Leics, England
关键词
D O I
10.1177/01655515030293003
中图分类号
TP [自动化技术、计算机技术];
学科分类号
0812 ;
摘要
This paper describes the development of a definition of information assets within the information science and accounting field. Information assets are included within those assets which promise future economic benefits to organizations. The desirability of achieving a financial valuation for information assets is questioned. A definition of information as an asset is proposed and situated within the information resources management (IRM) and intangible asset tradition.
引用
收藏
页码:159 / 166
页数:8
相关论文
共 28 条
[1]  
*ACC STAND BOARD, 1999, INTR STAT PRINC FIN
[2]  
*ACC STAND BOARD, 1997, FRS10 ACC GOODW INT
[3]  
[Anonymous], MANAGING KNOWLEDGE
[4]  
[Anonymous], WORKING KNOWLEDGE
[5]  
[Anonymous], 1958, Personal Knowledge
[6]  
[Anonymous], UNDERSTANDING INFORM
[7]  
Arrow, 1984, EC INFORMATION, V4, P106
[8]  
BADENOCH D, 1994, VALUE IMPACT INFORM, P9
[9]  
BLACK SH, 1982, INFORMATION SOC J, V1, P191
[10]  
BOISOT MH, 1995, INFORMATION SPACE FR