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Monetary Valuation of Data in the Context of Accounting

Hannah Stein; Wolfgang Maaß
In: Daniel Trauth; Thomas Bergs; Wolfgang Prinz. The Monetization of Technical Data: Innovations from Industry and Research. Pages 103-116, ISBN 978-3-662-66509-1, Springer Berlin Heidelberg, Berlin, Heidelberg, 2023.


Data represent one of the most valuable intangible assets of our time. Although companies parenthetically collect massive amounts of data with high potential value, these assets are seldom reflected in the company's balance sheet. This article explains existing problems in the context of the valuation and accounting of data that arise from the specific nature of data. For this purpose, the special properties of data are contrasted with existing valuation approaches from accounting. Based on this, suggestions for the modification of existing valuation methods are derived and applied exemplarily to a database. Finally, perspectives for data valuation and accounting are outlined.

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