Titre : A hierarchical approach to assessing the value of data 

Auteurs : Jacky Akoka
, Isabelle Comyn-Wattiau,  

Revue : Open Journal in Information Systems Engineering 

Numéro : Issue 2 

Volume : 4 

Date : 2024/08/29 

DOI : 10.21494/ISTE.OP.2024.1192 

ISSN : 2634-1468 

Résumé : 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. 

Éditeur : ISTE OpenScience