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Research on Integrating Data Assets Into Accounting Discipline System
JIN Fan
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DOI:10.17265/1548-6583/2023.04.003
Northwestern Polytechnical University, Xi’an, China
As data is incorporated into production factors, the Accounting discipline should intensively study the new data asset. Starting from the analysis of the value attribute, right attribute, and relationship attribute of the data, it is found that under certain conditions, the data has complete Accounting attributes and can be included in the assets. The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research, including the recognition and measurement of data assets, the value evaluation of data assets, information disclosure, and Data Asset Accounting standards. Data assets are facing the major challenge of integrating into the Accounting discipline. We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction, talent training, and industry research cooperation.
data assets, Accounting discipline, Accounting attribute
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