期刊
JOURNAL OF INFORMATION SCIENCE
卷 29, 期 3, 页码 159-166出版社
SAGE PUBLICATIONS LTD
DOI: 10.1177/01655515030293003
关键词
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This paper describes the development of a definition of information assets within the information science and accounting field. Information assets are included within those assets which promise future economic benefits to organizations. The desirability of achieving a financial valuation for information assets is questioned. A definition of information as an asset is proposed and situated within the information resources management (IRM) and intangible asset tradition.
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