Process innovation: reengineering work through information technology
Process innovation: reengineering work through information technology
The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets
The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets
Accounting for information: Information and knowledge in the annual reports of FTSE 100 companies
Journal of Information Science
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Attempts 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.