Document (#10094)

Author

McPherson, P.K.

Title

Accounting for the value of information

Source

Aslib proceedings. 46(1994) no.9, S.203-215

Year

1994

Abstract

Some form of information accounting must be brought on line and accepted by accountants and business managers if the holdings of information assets and the products of information work are to be given their proper importance. Discusses the questions of defining and measuring the value of information and presents an integrated value methodology which draws on the analytical resources of accounting theory and systems engineering. Implementation of the methodology has shown that it is feasible to deal rogorously with the intangible value related to information and information assets and to reflect it meaningfully back into a financial framework. A respected form of information accounting will yield distinct direct and political advantages

Theme

Informationsdienstleistungen

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