DATA VALUE CHAIN IN BUSINESSES AND REPORTING DATA ASSETS IN THE ACCOUNTING SYSTEM

Year 2024, Volume: 26 Issue: 3, 206 - 231, 30.09.2024

Fatih Ömür Binici , Fatma Tektüfekçi

https://doi.org/10.31460/mbdd.1465155

Abstract

This article focuses on the concept of “Data Value Chain”, which refers to the data and data management processes that businesses use to generate value. It also discusses whether the data should be considered assets and how they should be reported in the accounting information system. In the study, data assets are examined within the framework of literature and accounting standards, and exploratory research is conducted. It is concluded that data, as intangible assets, have innovative potential and provide competitive returns and should be considered as assets and accounted for as such, whether they are outsourced or produced in-house.

Keywords

Accounting information system, Data value chain, Data assets, Digital Asset

İŞLETMELERDE VERİ DEĞER ZİNCİRİ VE VERİ VARLIKLARININ MUHASEBE SİSTEMİ İÇİNDE GÖSTERİMİ

Abstract

Bu makalede; işletmelerin çeşitli amaçlarla değer üretmek için kullandıkları verileri ve veri yönetim sürecini ifade eden “Veri Değer Zinciri” kavramına odaklanılmıştır. Bununla birlikte veri değer zinciri tarafından üretilen, kullanılan, ekonomik değere dönüştürülen verilerin işletmeler için varlık olup olmadığını ve muhasebe bilgi sisteminde nasıl gösterilmesi gerektiğini tartışmak amaçlanmıştır. Çalışmada, veri varlıkları alan yazın ve muhasebe standartları çerçevesinde incelenmiş, görüş ve motivasyonları içeren nitel gözlemlere dayalı keşfedici bir araştırma yapılmıştır. Araştırma sonucunda, verinin maddi olmayan bir varlık olarak yenilikçi potansiyele sahip olduğu ve rekabetçi getiriler sağladığı, işletme ister kendi üretsin isterse de dışardan satın alsın, varlık olarak değerlendirilmesi ve bu şekilde muhasebeleştirilmesi gerektiği sonucuna varılmıştır.

Keywords

Muhasebe bilgi sistemi, Veri değer zinciri, Veri varlıkları, Dijital varlıklar

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