Studies on Information as an Asset I: Definitions
Charles Oppenheim, Joan Stenson, Richard M. S. Wilson · Journal of Information Science · 2003
This paper describes the development of a definition information assets within the information science accounting field. Information assets are included those assets which promise future economic benefits organizations. The desirability of achieving a valuation for information assets is questioned. A of information as an asset is proposed and situated the information resources management (IRM) and asset tradition.