Financial Economics Research
Recognition of Data Assets in Financial Statements: A Systematic Literature Review on Concept Discrimination, Accounting Treatment and Management Systems
In the context of the rapidly growing digital economy, data has become an essential component of production, and the recognition of data assets in financial statements and the related accounting problems have also drawn much of the attention of scholars and the business world. It is through this research that a systematic literature review methodology is used to follow the conceptual development and definitional requirements of data assets in the local, as well as in global environments, defining the conceptual dis …