Accounting recognition of information as an asset
نویسندگان
چکیده
منابع مشابه
Studies on Information as an Asset II: Repertory Grid
Concrete (for example, a customer database was seen as concrete and organisational information as abstract). Prescriptive-Flexible (for example, legal and regulatory information was seen as prescriptive whereas organisational information was seen as flexible).
متن کاملTrustworthiness as an Asset
People posses an innate capability to instinctively evaluate the trustworthiness of other people in their daily lives, and a hardwired tendency to react strongly if they feel betrayed. However, these capabilities do not work in the digital domain, for both obvious and notso-obvious reasons. Therefore, something else is needed. In this paper we explore the prequisites and difficulties that are e...
متن کاملThe Influence of Housing Investment as an Asset Price Channel on Inflation
The housing market plays a significant role in the economies of countries, and as an asset price channel, is considered as one of the main channels for monetary transmission mechanism. Considering the structure of the country's economy and the characteristics of housing as a capital commodity, the assessment of the impact of housing investment on inflation is important. This research evaluates ...
متن کاملEstablishment of Integrated Accounting Information Systems in an Emerging Market-Problems and Barriers
This research study is aimed to investigate barriers and problems of establishment process of integrated accounting information systems (IAIS) in the universities of an emerging market (Iran) in order to facilitate their establishment. The research population includes Iranian state universities’ CFO and his/her deputy, as well as IT specialists involved in the process of establishment of IAIS i...
متن کاملStudies on Information as an Asset III: Views of Information Professionals
This paper reports findings from a small number of interviews (six) with internationally-active information professionals and academics using a semi-structured interview instrument. The value of information, its identification, use and impact are discussed. Seven themes were explored within the broad context of the role of information assets in enhancing organisational effectiveness. These them...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Information Science
سال: 2012
ISSN: 0165-5515,1741-6485
DOI: 10.1177/0165551512463648