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Accounting recognition of information as an asset
journal contribution
posted on 2023-07-26, 12:55 authored by Nevine El-Tawy, Magdy G. Abdel-KaderAttempts to recognize ‘information’ as an asset have led to an increased awareness of why and how this invisible valuable resource does not appear in the financial statements. This paper aims to develop a model based on three-circled sets of criteria for the pre-measurement phase of an asset recognition process. This model should be applicable to all types of assets, but we mainly focus on information as an intangible-based asset. Semi-structured, in-depth interviews and a questionnaire survey were used to provide triangulating perspectives to follow the grounded theory approach and generate artefact-based asset recognition criteria. The generated theory is applied to information as a candidate asset to explain how this invisible resource can be recognized in financial statements.
History
Refereed
- Yes
Volume
39Issue number
3Page range
333-345Publication title
Journal of Information ScienceISSN
1741-6485External DOI
Publisher
SAGELanguage
- other
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Legacy posted date
2013-01-22Legacy Faculty/School/Department
ARCHIVED Lord Ashcroft International Business School (until September 2018)Usage metrics
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