Accounting recognition of information as an asset

El-Tawy, N; Abdel-Kader, Magdy G.

doi:10.1177/0165551512463648

Cited by 6 publications

(5 citation statements)

References 16 publications

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“…Šidlichovská for example explicitly recommends Henczel’s methodology as a method suited to the initial stages of an information systems audit, but does not argue for the involvement of LIS professionals to administer it. Meanwhile, as noted earlier, El-Tawy and Abdel-Kader (2011) presented their findings about information asset valuation to a conference on information systems management, despite their recommendation of a range of methodologies drawn from information management and librarianship. The reasoning in all these cases is that the information within a system is an integral part of the system itself, and the system may have been designed to suit the structure of the information, so that an information audit is an essential and integral part of a systems audit.…”

Section: Information Systems Auditmentioning

confidence: 99%

“…From the information science viewpoint, Yates-Mercer and Bawden (2002) drew on a wide range of sources to reach similar conclusions whilst Wilson and Stenson (2008) updated their previously published arguments with a further literature review, but also essentially restated this problem. The British academics El-Tawy and Abdel-Kader (2011) recently argued to an international conference on information systems that a new approach is needed to recognize and account for intangible information assets. It is notable that although their audience was from their own field of systems management, their case was built on papers published in the fields of information management and librarianship over the past 20 years.…”

Section: The Value Of Business Information Assetsmentioning

confidence: 99%

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Information Audit: Towards common standards and methodology

Griffiths

2012

Business Information Review

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This article further analyses a number of issues highlighted in a previous discussion of the current state of Information Audit (IA), and offers a graphical representation of the IA landscape. Library and Information Science (LIS) struggles to establish its ‘soft’ approach to IA as the leading methodology despite repeated endorsement by authors in other professional groups with some kind of interest in information management. They have found the LIS IA methodology using analysis of information needs and flows to be a useful analytical tool that allows them to evaluate information assets and to demonstrate compliance in asset management – whether those assets are financial, documentary or intangibles such as know-how. Since the implementation of Freedom of Information legislation, records management has espoused a strong focus on compliance and the avoidance of penalties for data protection breaches, but recent publications suggest that organizations of all kinds are adopting this finance- and accountancy-driven approach to information audit. This may be because it is seen as best able to manage the growing complexity of regulation and legislation (local, national and international) that affects information management. Forming strategic alliances with other players, the information profession must take the lead in establishing standard IA procedures and definitions drawing on its own praxis, which is widely accepted by other disciplines. There needs to be a single point of call for standardizing and accrediting IA skills, with the creation of a supporting body of knowledge whose evidence base goes beyond standard journal literature and monographs to include the now considerable corpus of unpublished theses as well as papers in languages other than English. As IA is adopted by a growing number of professional disciplines, LIS and KIM (Knowledge and Information Management) professionals – and also some finance professionals – can now find and seize opportunities beyond the boundaries of more traditional information work.

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Section: Information Systems Auditmentioning

confidence: 99%

Section: The Value Of Business Information Assetsmentioning

confidence: 99%

Information Audit: Towards common standards and methodology

Griffiths

2012

Business Information Review

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“…The transcripts were analyzed based on the grounded theory methodology described by Strauss and Corbin [96][97][98]. One of the main advantages of this approach lies in its well-structured and practice-oriented method in generating grounded theory [99]. A key issue in this approach is coding-the operation by which data are broken, conceptualized, and put back together in new ways.…”

Section: Discussionmentioning

confidence: 99%

Robots for Elderly Care: Review, Multi-Criteria Optimization Model and Qualitative Case Study

et al. 2023

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This paper focuses on three areas: the first is a review of current knowledge about social and service robots for elderly care. The second is an optimization conceptual model aimed at maximizing the efficiency of assigning robots to serve the elderly. The proposed multi-criteria optimization model is the first one proposed in the area of optimization for robot assignment for the elderly with robot utilization level and caregiver stress level. The third is the findings of studies on the needs, requirements, and adoption of technology in elderly care. We consider the use of robots as a part of the ENRICHME project for long-term interaction and monitoring of older persons with mild cognitive impairment, to optimize their independence. Additionally, we performed focus group discussions (FGD) to collect opinions about robot-related requirements of the elderly and their caregivers. Four FDGs of six persons were organized: two comprising older adults, and two of the other formal and informal caregivers, based on a detailed script. The statements of older participants and their caregivers were consistent in several areas. The analysis revealed user characteristics, robot-related issues, functionality, and barriers to overcome before the deployment of the robot. An introduction of the robot must be thoroughly planned, include comprehensive pre-training, and take the ethical and practical issues into account. The involvement of future users in the customization of the robot is essential.

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“…Beberapa penelitian juga mengungkapkan bahwa aset tak berwujud merupakan komponen yang penting (Bunget et al, 2014) untuk pencapaian tujuan (Serrano Cinca et al, 2003) dan untuk disajikan dalam laporan keuangan sektor publik sebagai bentuk akuntabilitas dan transparansi informasi kepada publik, namun identifikasi atas aset tersebut tetap harus memenuhi kriteria standar akuntansi yang berlaku (Milinkovic et al, 2021). Aset tak berwujud dapat memenuhi kriteria pengakuan (El-Tawy & Abdel-Kader, 2013;Milinkovic et al, 2021), namun pada proses implementasinya masih terjadi kelemahan yang dapat diatasi dengan penetapan kriteria dalam dokumen (Aditya & Ayuningtyas, 2017;El-Tawy & Abdel-Kader, 2013;Hayadi, 2021). ATB yang diteliti dalam penelitian-penelitian El-Tawy and Abdel-Kader (2013), Aditya and Ayuningtyas (2017), dan Milinkovic et al (2021) yaitu berupa informasi, hasil kajian/ penelitian, dan infrastruktur tak berwujud.…”

Section: Pendahuluanunclassified

Proses Pengakuan Dan Pengukuran Aset Tak Berwujud Data Dan Informasi Geospasial: Kelemahan Dan Kendala

Rosdiana,

Viska Anggraita

2024

j. akunt n.a.

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The purpose of this study is to analyze the implementation and constraints and provide recommendations in the process of recognition and measurement of intangible assets of basic geospatial data and information. This research uses a qualitative method through a case study at the Geospatial Information Agency. Data collection methods were conducted by document analysis, observation, and in-depth interviews with policy implementers and related management. The results showed that there are implementation weaknesses and obstacles in the process of recognizing and measuring intangible assets in the form of basic geospatial data and information. Weaknesses occurred in implementation including the budgeting process, budget execution, and reporting. Implementation weaknesses that occurred included the absence of involvement of the Government Internal Supervisory Apparatus in budget revisions, the absence of standardized submission forms, corrections in the reporting section that were not communicated to the budgeting and implementation sections, and capital expenditure returns that had not been integrated with the asset module. In addition, obstacles also occur, including communication factors, resources, dispositions, and bureaucratic structures that occur simultaneously with each other. This research provides recommendations for guideline revisions and practical mechanisms to properly implement the guidelines in the process of recognizing and measuring intangible assets in the form of basic geospatial data and information.

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Accounting recognition of information as an asset

Abstract: Abstract

Cited by 6 publications

References 16 publications

Information Audit: Towards common standards and methodology

Information Audit: Towards common standards and methodology

Robots for Elderly Care: Review, Multi-Criteria Optimization Model and Qualitative Case Study

Proses Pengakuan Dan Pengukuran Aset Tak Berwujud Data Dan Informasi Geospasial: Kelemahan Dan Kendala

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