TY - Type of reference TI - A hierarchical approach to assessing the value of data AU - Jacky Akoka AU - Isabelle Comyn-Wattiau AB - Data is a strategic asset for organizations. Assessing its value provides companies with a mean to identify strategies that offer a competitive advantage and to measure their informational capital. There is neither an approach nor a set of standards and rules to apply for this valuation due to the intangible nature of data. In this paper, we propose an approach combining an enriched concept of data value, a conceptual model including this concept and the notion of context, and a value assessment method based on this model. The originality is to combine risk-based approaches with the more classical approaches to the valuation of tangible assets (cost, market, or income approaches). The approach is confronted with several real cases from the literature allowing a validation of its usefulness and added value. DO - 10.21494/ISTE.OP.2024.1192 JF - Open Journal in Information Systems Engineering KW - Data value, data valuation, conceptual model, analytical hierarchy process (AHP), context, risk, cost, aleur des données, évaluation, modèle conceptuel, approche hiérarchique multicritères, contexte, risque, coût, L1 - https://openscience.fr/IMG/pdf/iste_roisi24v4n2_1.pdf LA - en PB - ISTE OpenScience DA - 2024/08/29 SN - 2634-1468 TT - Une approche arborescente d’évaluation de la valeur des données UR - https://openscience.fr/A-hierarchical-approach-to-assessing-the-value-of-data IS - Issue 2 VL - 4 ER -