Optimizing Accounting for Data Assets Helpful To Developing Sustainable Regional Economies
Minghui Liu,
Xiaokang Chai,
Wendi Xu
et al.
Abstract:This paper aims to develop accounting methods for data assets helpful to developing sustainable regional economic development within the digital economy. By considering data-asset characteristics such as virtuality and sharing, it proposes accounting treatments and processes for data-asset evaluation and management. Through a case study of Guangdong Power Grid Co., Ltd., the optimized method is evaluated. Results show a 70% increase in data-asset valuation compared to intangible assets, with a 17.8% growth in … Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.