Araştırma Makalesi
BibTex RIS Kaynak Göster

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

Yıl 2024, Cilt: 26 Sayı: 3, 206 - 231, 30.09.2024
https://doi.org/10.31460/mbdd.1465155

Öz

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.

Kaynakça

  • ACCA & IMA. (2013). Big Data: its power and perils. www.accaglobal.com/futures/bigdata.pdf; www.accaglobal.com/futures/5-mins-big-data.pd, (Erişim Tarihi: 28.03.2023).
  • Akerman, M., Lundgren, C., Bärring, M., Folkesson, M., Berggren, V., Stahre, J., & Friis, M. (2018). Challenges building a data value chain to enable data-driven decisions: a predictive maintenance case in 5G-enabled manufacturing. Procedia Manufacturing, 17, 411-418. https://doi.org/10.1016/j.promfg.2018.10.064
  • Arora, M., & Sharma, R.L. (2023). Artificial intelligence and big data: ontological and communicative perspectives in multi-sectoral scenarios of modern businesses. Foresight, 25 (1), 126-143. https://doi.org/10.1108/FS-10-2021-0216
  • Ashoka, M., Nanjundaswamy, A., & Divyashree, M. (2020). Accounting for Intangible Assets: An Analysis of IFRS and Non-IFRS Based Accounting Standards. Journal of accounting research and audit practices, 1, 53-62. https://www.proquest.com/openview/7db8b896079d2c57e0a4fe9bfb179e9d/1?pq-origsite=gscholar&cbl=54439
  • Aslan, Ü., & Özerhan, Y. (2017). Big Data, Muhasebe ve Muhasebe Mesleği. Muhasebe Bilim Dünyası Dergisi, 19(4): 862-883, https://dergipark.org.tr/tr/pub/mbdd/issue/33192/331154.
  • Atkinson, K., & McGaughey, R. (2006). Accounting for data: a shortcoming in accounting for intangible assets. Academy of Accounting and Financial Studies Journal, 10(2), 85-96.
  • Attard, J., Orlandi, F., & Auer, S. (2016). Value Creation on Open Government Data. In Proceedings of the 49th Hawaii International Conferences on System Sciences (HICSS 2016), Kauai, HI: IEEE.
  • Baghi, E., Schlosser, S., Ebner, V., Otto, B., & Oesterle, H. (2014, January). Toward a decision model for master data application architecture. in 2014 47th Hawaii international conference on system sciences (pp. 3827-3836). IEEE. https://doi.org/10.1109/HICSS.2014.475
  • Bertino, E. (2016). Data security and privacy: Concepts, approaches, and research directions. In 2016 IEEE 40th Annual computer Software and Applications conference (cOMPSAc) (Vol. 1, pp. 400-407). IEEE.
  • Bitomsky, L., Bürger, O., Häckel, B., & Töppel, J. (2020). Value of data meets IT security–assessing IT security risks in data-driven value chains. Electronic Markets, 30, 589-605. https://doi.org/10.1007/s12525-019-00383-6
  • Brashear, J., Black, M. T., & Sharma, T. (2021). Data as a strategic asset. Deloitte Development LLC. All rights reserved. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/technology/us-ai-institute-data-as-a-strategic-asset.pdf
  • Brynjolfsson, E., Hitt, L. M., & Yang, S. (2002). Intangible assets: Computers and organizational capital. Brookings papers on economic activity, 2002(1), 137-181. https://www.jstor.org/stable/1209176
  • Carol, C, Haskel, J., Iommi, M., & Jona-Lasinio, C. (2022). Measuring Data as an Asset: Framework, methods and preliminary estimates. OECD Economics Department Working Papers, No. 1731 (November). Paris: OECD Publishing. https://doi.org/10.1787/b840fb01en.
  • Chawinga, W. D., & Chipeta, G. T. (2017). A synergy of knowledge management and competitive intelligence: A key for competitive advantage in small and medium business enterprises. Business Information Review, 34(1), 25-36. https://doi.org/10.1177/0266382116689171
  • Cockcroft, S., & Russell, M. (2018). Big data opportunities for accounting and finance practice and research. Australian Accounting Review, 28(3), 323-333. https://doi.org/10.1111/auar.12218
  • Collins, V. (2019). Managing Data as an Asset. CPA Journal. https://www.cpajournal.com/2019/06/24/managing-data-as-an-asset/
  • Comuzzi, M., & Patel, A. (2016). How organisations leverage Big Data: a maturity model. Industrial Management & Data Systems, 116(8), 1468-1492. https://doi.org/10.1108/IMDS-12-2015-0495
  • Curry, E. (2016). The big data value chain: definitions, concepts, and theoretical approaches. New horizons for a data-driven economy: A roadmap for usage and exploitation of big data in Europe, 29-37. J.M. Cavanillas et al. (eds.), New Horizons for a Data-Driven Economy, https://doi.org/10.1007/978-3-319-21569-3_3
  • Deloitte. Baş Veri Yöneticileri CDO 2.0. ca-en-finance-cdo-nw-DeloitteChiefDataOfficers.pdf, (Erişim Tarihi: 28.03.2023).
  • Deran, A., & Savaş, İ. (2013). Maddi olmayan duran varlıkların ölçümü ve finansal tablolarda sunumu. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14(2), 73-95.
  • Dumbill, E. (2014). “Understanding the Data Value Chain.” IBM Big Data & Analytics Hub.
  • Dupuis, D., Gleason, K. C., & Kannan, Y. H. (2021). Bitcoin and Beyond: Crypto Asset Considerations for Auditors. Available at SSRN 3903995.
  • Fan, J. I. N. (2023). Research on Integrating Data Assets Into Accounting Discipline System. Journal of Modern Accounting and Auditing, 19(4), 101-112. doi: 10.17265/1548-6583/2023.04.003
  • Faroukhi, A. Z., El Alaoui, I., Gahi, Y., & Amine, A. (2020). Big data monetization throughout Big Data Value Chain: a comprehensive review. Journal of Big Data, 7(1), 1-22. https://doi.org/10.1186/s40537-019-0281-5
  • Fayyad, U., Piatetsky-Shapiro, G., & Smyth, P. (1996). From data mining to knowledge discovery in databases. AI magazine, 17(3), 37-37. https://doi.org/10.1609/aimag.v17i3.1230.
  • Fırıca, D. O., & Manaicu, A. (2018). How To Appraıse The Data Assets Of A Company?. Quality-Access to Success, 19(166). https://eds.p.ebscohost.com/eds/pdfviewer/pdfviewer?vid=0&sid=dd11106d-d269-48f3-bf40-708302be4c59%40redis
  • Govindarajan, V., Rajgopal, S., & Srivastava, A. (2018). Why Financial Statements Don’t Work for Digital Companies. Harvard Business Review. https://hbr.org/2018/02/why-financial-statements-dont-work-for-digital-companies
  • Grover, V., Chiang, R. H., Liang, T. P., & Zhang, D. (2018). Creating strategic business value from big data analytics: A research framework. Journal of management information systems, 35(2), 388-423. https://doi.org/10.1080/07421222.2018.1451951
  • Gills, T. (2003). Connecting Intangible Assets to the Bottom Line. Communication World, 20, 10-25.
  • GSMA (2018) The Data Value Chain June 2018 GSMA HEAD OFFICE. London EC4N 8AF United Kingdom.https://www.gsma.com/publicpolicy/wpcontent/uploads/2018/06/GSMA_Data_Value_Chain_June_2018.pdf
  • Gurumurthy, R., & Schatsky, D. (2019). Deloitte Insights Data mastery A foundational pivot for digital transformation, DI_Data-mastery-DeloittePivotVeri.pdf, (28.03.2023).
  • Hannila, H., Silvola, R., Harkonen, J., & Haapasalo, H. (2022). Data-driven begins with DATA; potential of data assets. Journal of Computer Information Systems, 62(1), 29-38. https://doi.org/10.1080/08874417.2019.1683782
  • Hu, C., Li, Y., & Zheng, X. (2022). Data assets, information uses, and operational efficiency. Applied Economics, 54(60), 6887-6900. https://doi.org/10.1080/00036846.2022.2084021
  • Jackson, A. B., & Luu, S. (2023). Accounting for digital assets. Australian Accounting Review, 33(3), 302-312. https://doi.org/10.1111/auar.12402
  • Jing, C., Tingshan, L., & Lu, J. (2021, October). Research on Data Assets and Their Appraisal Models. In 2021 IEEE 7th International Conference on Big Data Intelligence and Computing (DataCom) (61-65). IEEE. DOI: 10.1109/DataCom53700.2021.00017
  • Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (KGK). BOBİ FRS 2021 Sürümünde Yapılan Değişiklikler (Kripto Varlıkların Raporlanması). https://www.kgk.gov.tr/ContentAssignmentDetail/4969/BOBI-FRS-2021-Surumunde-Yapılan-Degisiklikler-(Kripto-Varlıkların-Raporlanması)
  • Khatri, V., & Brown, C. V. (2010). Designing data governance. Communications of the ACM, 53(1), 148-152. http://doi: 10.1145/1629175.1629210
  • KPMG. (2021). “Data as an asset” https://kpmg.com/us/en/articles/future-of-it/data-as-an-asset.html
  • Kumar Das, T., & Mishra, M. R. (2011). A study on challenges and opportunities in master data management. International Journal of Database Management Systems, 3(2), 129-139 DOI: 10.5121/ijdms.2011.3209
  • Kwon, O., Lee, N., & Shin, B. (2014). Data quality management, data usage experience and acquisition int ention of big data analytics. International journal of information management, 34(3), 387-394. https://doi.org/10.1016/j.ijinfomgt.2014.02.002
  • Latif, A., Saeed, A. U., Hoefler, P., Stocker, A., & Wagner, C. (2009, September). The Linked Data Value Chain: A Lightweight Model for Business Engineers. In I-SEMANTICS (568-575).
  • Lei-da Chen, T. S., & Frolick, M. N. (2000). Data mining methods, applications, and tools. Information systems management, 17(1), 67-68. https://doi.org/10.1201/1078/43190.17.1.20000101/31216.9
  • Li, H. J., & Zhao, L. (2021). Data becomes a factor of production: characteristics, mechanisms, and evolution of value forms. Shanghai Journal of Economics, 40(8), 48-59.
  • Liu, Y. (2014). An Introduction to the Recognition and Measurement of Big Data Assets. Commercial Accounting, (18), 3-4.
  • Manyika, J., Chui, M., Brown, B., Bughin, J., Dobbs, R., Roxburgh, C., & Hung Byers, A. (2011). Big data: The next frontier for innovation, competition, and productivity.
  • Mariani, M. M., & Wamba, S. F. (2020). Exploring how consumer goods companies innovate in the digital age: The role of big data analytics companies. Journal of Business Research, 121, 338-352. https://doi.org/10.1016/j.jbusres.2020.09.012
  • Miller, H. G., & Mork, P. (2013). From data to decisions: a value chain for big data. It Professional, 15(1), 57-59. https://doi.org/10.1109/MITP.2013.11
  • Muhasebe Sistemi Uygulama Genel Tebliği (MSUGT) 1 Seri No.lu 26.12.1992 tarih ve 21447 (M) Sayılı Resmî Gazete.
  • Otto, B. (2012). How to design the master data architecture: Findings from a case study at Bosch. International Journal of İnformation Management, 32(4), 337-346. https://doi.org/10.1016/j.ijinfomgt.2011.11.018
  • Penman, S. H. (2009). Accounting for intangible assets: There is also an income statement. Abacus, 45(3), 358-371. https://doi.org/10.1111/j.1467-6281.2009.00293.x
  • Rahul, K., & Banyal, R. K. (2020). Data life cycle management in big data analytics. Procedia Computer Science, 173, 364-371. https://doi.org/10.1016/j.procs.2020.06.042
  • Ru, L. (2017) Research on recognition and measurement of big data assets. D. Xi 'an university of technology.
  • Seng, J. L., & Chen, T. C. (2010). An analytic approach to select data mining for business decision. Expert Systems with Applications, 37(12), 8042-8057. https://doi.org/10.1016/j.eswa.2010.05.083
  • Shangguan, M., & Bai, S. (2018). Analysis of accounting treatment for big data assets. Finance & Accounting, 40(22), 46-48.
  • Sun, Z., Sun, L., & Strang, K. (2018). Big data analytics services for enhancing business intelligence. Journal of Computer Information Systems, 58(2), 162-169. https://doi.org/10.1080/08874417.2016.1220239
  • Thusoo, A., & Sarma, J. S. (2017). Creating a data-driven enterprise with DataOps: Insights from Facebook, Uber, LinkedIn, Twitter, and EBay. O'Reilly Media.
  • TMS 38. Maddi Olmayan Duran Varlıklar. 17/03/2006 tarih ve 26111 sayılı Resmi Gazete ve 5/01/2019 tarihli ve 30656 sayılı Resmi Gazetede (Mükerrer).
  • Toygar, A., Rohm Jr, C. E., & Zhu, J. (2013). A new asset type: digital assets. Journal of International Technology and Information Management, 22(4), 7. https://doi.org/10.58729/1941-6679.1024
  • Vincent, N. E., & Wilkins, A. M. (2020). Challenges when auditing cryptocurrencies. Current Issues in Auditing, 14(1), A46-A58. https://doi.org/10.2308/ciia-52675
  • Xiong, F., Xie, M., Zhao, L., Li, C., & Fan, X. (2022). Recognition and evaluation of data as intangible assets. SAGE Open, 12(2). https://doi.org/10.1177/21582440221094600.
  • Yiu, C. (2012). The Big Data Opportunity: Making government faster, smarter and more personal. Policy Exchange. UK, 2012-The-Big-Data-opportunity-in-Government-UK-Policy-Exchange-July-2012.pdf.
  • Zechmann, A., & Möller, K. (2016). Finanzielle Bewertung von Daten als Vermögenswerte. Controlling, 28(10), 558-566. https://www.alexandria.unisg.ch/handle/20.500.14171/105598
  • Zhang, Y., Huang, Y., Zhang, D., & Qian, Y. (2019). The Importance of Data Assets and Its Accounting Confirmation and Measurement Methods. In 2019 6th International Conference on Behavioral, Economic and Socio-Cultural Computing (BESC) (1-8). IEEE. doi:10.1109/BESC48373.2019.8963312

İŞLETMELERDE VERİ DEĞER ZİNCİRİ VE VERİ VARLIKLARININ MUHASEBE SİSTEMİ İÇİNDE GÖSTERİMİ

Yıl 2024, Cilt: 26 Sayı: 3, 206 - 231, 30.09.2024
https://doi.org/10.31460/mbdd.1465155

Öz

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.

Kaynakça

  • ACCA & IMA. (2013). Big Data: its power and perils. www.accaglobal.com/futures/bigdata.pdf; www.accaglobal.com/futures/5-mins-big-data.pd, (Erişim Tarihi: 28.03.2023).
  • Akerman, M., Lundgren, C., Bärring, M., Folkesson, M., Berggren, V., Stahre, J., & Friis, M. (2018). Challenges building a data value chain to enable data-driven decisions: a predictive maintenance case in 5G-enabled manufacturing. Procedia Manufacturing, 17, 411-418. https://doi.org/10.1016/j.promfg.2018.10.064
  • Arora, M., & Sharma, R.L. (2023). Artificial intelligence and big data: ontological and communicative perspectives in multi-sectoral scenarios of modern businesses. Foresight, 25 (1), 126-143. https://doi.org/10.1108/FS-10-2021-0216
  • Ashoka, M., Nanjundaswamy, A., & Divyashree, M. (2020). Accounting for Intangible Assets: An Analysis of IFRS and Non-IFRS Based Accounting Standards. Journal of accounting research and audit practices, 1, 53-62. https://www.proquest.com/openview/7db8b896079d2c57e0a4fe9bfb179e9d/1?pq-origsite=gscholar&cbl=54439
  • Aslan, Ü., & Özerhan, Y. (2017). Big Data, Muhasebe ve Muhasebe Mesleği. Muhasebe Bilim Dünyası Dergisi, 19(4): 862-883, https://dergipark.org.tr/tr/pub/mbdd/issue/33192/331154.
  • Atkinson, K., & McGaughey, R. (2006). Accounting for data: a shortcoming in accounting for intangible assets. Academy of Accounting and Financial Studies Journal, 10(2), 85-96.
  • Attard, J., Orlandi, F., & Auer, S. (2016). Value Creation on Open Government Data. In Proceedings of the 49th Hawaii International Conferences on System Sciences (HICSS 2016), Kauai, HI: IEEE.
  • Baghi, E., Schlosser, S., Ebner, V., Otto, B., & Oesterle, H. (2014, January). Toward a decision model for master data application architecture. in 2014 47th Hawaii international conference on system sciences (pp. 3827-3836). IEEE. https://doi.org/10.1109/HICSS.2014.475
  • Bertino, E. (2016). Data security and privacy: Concepts, approaches, and research directions. In 2016 IEEE 40th Annual computer Software and Applications conference (cOMPSAc) (Vol. 1, pp. 400-407). IEEE.
  • Bitomsky, L., Bürger, O., Häckel, B., & Töppel, J. (2020). Value of data meets IT security–assessing IT security risks in data-driven value chains. Electronic Markets, 30, 589-605. https://doi.org/10.1007/s12525-019-00383-6
  • Brashear, J., Black, M. T., & Sharma, T. (2021). Data as a strategic asset. Deloitte Development LLC. All rights reserved. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/technology/us-ai-institute-data-as-a-strategic-asset.pdf
  • Brynjolfsson, E., Hitt, L. M., & Yang, S. (2002). Intangible assets: Computers and organizational capital. Brookings papers on economic activity, 2002(1), 137-181. https://www.jstor.org/stable/1209176
  • Carol, C, Haskel, J., Iommi, M., & Jona-Lasinio, C. (2022). Measuring Data as an Asset: Framework, methods and preliminary estimates. OECD Economics Department Working Papers, No. 1731 (November). Paris: OECD Publishing. https://doi.org/10.1787/b840fb01en.
  • Chawinga, W. D., & Chipeta, G. T. (2017). A synergy of knowledge management and competitive intelligence: A key for competitive advantage in small and medium business enterprises. Business Information Review, 34(1), 25-36. https://doi.org/10.1177/0266382116689171
  • Cockcroft, S., & Russell, M. (2018). Big data opportunities for accounting and finance practice and research. Australian Accounting Review, 28(3), 323-333. https://doi.org/10.1111/auar.12218
  • Collins, V. (2019). Managing Data as an Asset. CPA Journal. https://www.cpajournal.com/2019/06/24/managing-data-as-an-asset/
  • Comuzzi, M., & Patel, A. (2016). How organisations leverage Big Data: a maturity model. Industrial Management & Data Systems, 116(8), 1468-1492. https://doi.org/10.1108/IMDS-12-2015-0495
  • Curry, E. (2016). The big data value chain: definitions, concepts, and theoretical approaches. New horizons for a data-driven economy: A roadmap for usage and exploitation of big data in Europe, 29-37. J.M. Cavanillas et al. (eds.), New Horizons for a Data-Driven Economy, https://doi.org/10.1007/978-3-319-21569-3_3
  • Deloitte. Baş Veri Yöneticileri CDO 2.0. ca-en-finance-cdo-nw-DeloitteChiefDataOfficers.pdf, (Erişim Tarihi: 28.03.2023).
  • Deran, A., & Savaş, İ. (2013). Maddi olmayan duran varlıkların ölçümü ve finansal tablolarda sunumu. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14(2), 73-95.
  • Dumbill, E. (2014). “Understanding the Data Value Chain.” IBM Big Data & Analytics Hub.
  • Dupuis, D., Gleason, K. C., & Kannan, Y. H. (2021). Bitcoin and Beyond: Crypto Asset Considerations for Auditors. Available at SSRN 3903995.
  • Fan, J. I. N. (2023). Research on Integrating Data Assets Into Accounting Discipline System. Journal of Modern Accounting and Auditing, 19(4), 101-112. doi: 10.17265/1548-6583/2023.04.003
  • Faroukhi, A. Z., El Alaoui, I., Gahi, Y., & Amine, A. (2020). Big data monetization throughout Big Data Value Chain: a comprehensive review. Journal of Big Data, 7(1), 1-22. https://doi.org/10.1186/s40537-019-0281-5
  • Fayyad, U., Piatetsky-Shapiro, G., & Smyth, P. (1996). From data mining to knowledge discovery in databases. AI magazine, 17(3), 37-37. https://doi.org/10.1609/aimag.v17i3.1230.
  • Fırıca, D. O., & Manaicu, A. (2018). How To Appraıse The Data Assets Of A Company?. Quality-Access to Success, 19(166). https://eds.p.ebscohost.com/eds/pdfviewer/pdfviewer?vid=0&sid=dd11106d-d269-48f3-bf40-708302be4c59%40redis
  • Govindarajan, V., Rajgopal, S., & Srivastava, A. (2018). Why Financial Statements Don’t Work for Digital Companies. Harvard Business Review. https://hbr.org/2018/02/why-financial-statements-dont-work-for-digital-companies
  • Grover, V., Chiang, R. H., Liang, T. P., & Zhang, D. (2018). Creating strategic business value from big data analytics: A research framework. Journal of management information systems, 35(2), 388-423. https://doi.org/10.1080/07421222.2018.1451951
  • Gills, T. (2003). Connecting Intangible Assets to the Bottom Line. Communication World, 20, 10-25.
  • GSMA (2018) The Data Value Chain June 2018 GSMA HEAD OFFICE. London EC4N 8AF United Kingdom.https://www.gsma.com/publicpolicy/wpcontent/uploads/2018/06/GSMA_Data_Value_Chain_June_2018.pdf
  • Gurumurthy, R., & Schatsky, D. (2019). Deloitte Insights Data mastery A foundational pivot for digital transformation, DI_Data-mastery-DeloittePivotVeri.pdf, (28.03.2023).
  • Hannila, H., Silvola, R., Harkonen, J., & Haapasalo, H. (2022). Data-driven begins with DATA; potential of data assets. Journal of Computer Information Systems, 62(1), 29-38. https://doi.org/10.1080/08874417.2019.1683782
  • Hu, C., Li, Y., & Zheng, X. (2022). Data assets, information uses, and operational efficiency. Applied Economics, 54(60), 6887-6900. https://doi.org/10.1080/00036846.2022.2084021
  • Jackson, A. B., & Luu, S. (2023). Accounting for digital assets. Australian Accounting Review, 33(3), 302-312. https://doi.org/10.1111/auar.12402
  • Jing, C., Tingshan, L., & Lu, J. (2021, October). Research on Data Assets and Their Appraisal Models. In 2021 IEEE 7th International Conference on Big Data Intelligence and Computing (DataCom) (61-65). IEEE. DOI: 10.1109/DataCom53700.2021.00017
  • Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (KGK). BOBİ FRS 2021 Sürümünde Yapılan Değişiklikler (Kripto Varlıkların Raporlanması). https://www.kgk.gov.tr/ContentAssignmentDetail/4969/BOBI-FRS-2021-Surumunde-Yapılan-Degisiklikler-(Kripto-Varlıkların-Raporlanması)
  • Khatri, V., & Brown, C. V. (2010). Designing data governance. Communications of the ACM, 53(1), 148-152. http://doi: 10.1145/1629175.1629210
  • KPMG. (2021). “Data as an asset” https://kpmg.com/us/en/articles/future-of-it/data-as-an-asset.html
  • Kumar Das, T., & Mishra, M. R. (2011). A study on challenges and opportunities in master data management. International Journal of Database Management Systems, 3(2), 129-139 DOI: 10.5121/ijdms.2011.3209
  • Kwon, O., Lee, N., & Shin, B. (2014). Data quality management, data usage experience and acquisition int ention of big data analytics. International journal of information management, 34(3), 387-394. https://doi.org/10.1016/j.ijinfomgt.2014.02.002
  • Latif, A., Saeed, A. U., Hoefler, P., Stocker, A., & Wagner, C. (2009, September). The Linked Data Value Chain: A Lightweight Model for Business Engineers. In I-SEMANTICS (568-575).
  • Lei-da Chen, T. S., & Frolick, M. N. (2000). Data mining methods, applications, and tools. Information systems management, 17(1), 67-68. https://doi.org/10.1201/1078/43190.17.1.20000101/31216.9
  • Li, H. J., & Zhao, L. (2021). Data becomes a factor of production: characteristics, mechanisms, and evolution of value forms. Shanghai Journal of Economics, 40(8), 48-59.
  • Liu, Y. (2014). An Introduction to the Recognition and Measurement of Big Data Assets. Commercial Accounting, (18), 3-4.
  • Manyika, J., Chui, M., Brown, B., Bughin, J., Dobbs, R., Roxburgh, C., & Hung Byers, A. (2011). Big data: The next frontier for innovation, competition, and productivity.
  • Mariani, M. M., & Wamba, S. F. (2020). Exploring how consumer goods companies innovate in the digital age: The role of big data analytics companies. Journal of Business Research, 121, 338-352. https://doi.org/10.1016/j.jbusres.2020.09.012
  • Miller, H. G., & Mork, P. (2013). From data to decisions: a value chain for big data. It Professional, 15(1), 57-59. https://doi.org/10.1109/MITP.2013.11
  • Muhasebe Sistemi Uygulama Genel Tebliği (MSUGT) 1 Seri No.lu 26.12.1992 tarih ve 21447 (M) Sayılı Resmî Gazete.
  • Otto, B. (2012). How to design the master data architecture: Findings from a case study at Bosch. International Journal of İnformation Management, 32(4), 337-346. https://doi.org/10.1016/j.ijinfomgt.2011.11.018
  • Penman, S. H. (2009). Accounting for intangible assets: There is also an income statement. Abacus, 45(3), 358-371. https://doi.org/10.1111/j.1467-6281.2009.00293.x
  • Rahul, K., & Banyal, R. K. (2020). Data life cycle management in big data analytics. Procedia Computer Science, 173, 364-371. https://doi.org/10.1016/j.procs.2020.06.042
  • Ru, L. (2017) Research on recognition and measurement of big data assets. D. Xi 'an university of technology.
  • Seng, J. L., & Chen, T. C. (2010). An analytic approach to select data mining for business decision. Expert Systems with Applications, 37(12), 8042-8057. https://doi.org/10.1016/j.eswa.2010.05.083
  • Shangguan, M., & Bai, S. (2018). Analysis of accounting treatment for big data assets. Finance & Accounting, 40(22), 46-48.
  • Sun, Z., Sun, L., & Strang, K. (2018). Big data analytics services for enhancing business intelligence. Journal of Computer Information Systems, 58(2), 162-169. https://doi.org/10.1080/08874417.2016.1220239
  • Thusoo, A., & Sarma, J. S. (2017). Creating a data-driven enterprise with DataOps: Insights from Facebook, Uber, LinkedIn, Twitter, and EBay. O'Reilly Media.
  • TMS 38. Maddi Olmayan Duran Varlıklar. 17/03/2006 tarih ve 26111 sayılı Resmi Gazete ve 5/01/2019 tarihli ve 30656 sayılı Resmi Gazetede (Mükerrer).
  • Toygar, A., Rohm Jr, C. E., & Zhu, J. (2013). A new asset type: digital assets. Journal of International Technology and Information Management, 22(4), 7. https://doi.org/10.58729/1941-6679.1024
  • Vincent, N. E., & Wilkins, A. M. (2020). Challenges when auditing cryptocurrencies. Current Issues in Auditing, 14(1), A46-A58. https://doi.org/10.2308/ciia-52675
  • Xiong, F., Xie, M., Zhao, L., Li, C., & Fan, X. (2022). Recognition and evaluation of data as intangible assets. SAGE Open, 12(2). https://doi.org/10.1177/21582440221094600.
  • Yiu, C. (2012). The Big Data Opportunity: Making government faster, smarter and more personal. Policy Exchange. UK, 2012-The-Big-Data-opportunity-in-Government-UK-Policy-Exchange-July-2012.pdf.
  • Zechmann, A., & Möller, K. (2016). Finanzielle Bewertung von Daten als Vermögenswerte. Controlling, 28(10), 558-566. https://www.alexandria.unisg.ch/handle/20.500.14171/105598
  • Zhang, Y., Huang, Y., Zhang, D., & Qian, Y. (2019). The Importance of Data Assets and Its Accounting Confirmation and Measurement Methods. In 2019 6th International Conference on Behavioral, Economic and Socio-Cultural Computing (BESC) (1-8). IEEE. doi:10.1109/BESC48373.2019.8963312
Toplam 63 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finansal Muhasebe, Muhasebe Teorisi ve Standartları
Bölüm ANABÖLÜM
Yazarlar

Fatih Ömür Binici 0000-0001-6147-1955

Fatma Tektüfekçi 0000-0003-4276-0959

Erken Görünüm Tarihi 29 Eylül 2024
Yayımlanma Tarihi 30 Eylül 2024
Gönderilme Tarihi 5 Nisan 2024
Kabul Tarihi 11 Temmuz 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 26 Sayı: 3

Kaynak Göster

APA Binici, F. Ö., & Tektüfekçi, F. (2024). İŞLETMELERDE VERİ DEĞER ZİNCİRİ VE VERİ VARLIKLARININ MUHASEBE SİSTEMİ İÇİNDE GÖSTERİMİ. Muhasebe Bilim Dünyası Dergisi, 26(3), 206-231. https://doi.org/10.31460/mbdd.1465155