Information Management and Valuation Regular Paper

The aim of information lifecycle management is to develop a cost‐effective strategy for maintaining information assets, balancing the cost of maintaining information against business value. This paper contributes to development of theoretical information value based on a classification scheme that does not consider operational factors (e.g., storage, access). It concentrates on valuing information in terms of its type, organizational level and the extent of its effects. An information flow model provides the foundation for such categorisation.