Standalone valuation method for software-as-a-service operational knowledge derived from human intellectual capital qualitative changes
Year of publication: |
2024
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Authors: | Sakuma, Suguru ; Furutani, Tomoyuki |
Published in: |
Administrative Sciences : open access journal. - Basel : MDPI, ISSN 2076-3387, ZDB-ID 2662651-2. - Vol. 14.2024, 4, Art.-No. 71, p. 1-12
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Subject: | SaaS | digital intangible | value transfer | human intellectual capital | accounting distortion;digital labor productivity | Immaterielle Werte | Intangible assets | Wissensmanagement | Knowledge management | Humankapital | Human capital | Digitalisierung | Digitization | Arbeitsproduktivität | Labour productivity | Immaterielle Güter | Intangible goods |
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