Abstract
IT is indispensable to drive the business on all companies in today. However, the “value" of IT assets is not adequately evaluated, and IT assets have been only recording an amount of the acquisition cost as the assets on the balance sheet. The purpose of our working party is to propose the practical frameworks of value-evaluation from various perspective of IT stakeholders.
In this session, we discuss some value-evaluation frameworks, “evaluation of tangible/intangible IT assets on IFRS", "translating information system between business units", “value evaluation by UX metrics", "value of system architecture" and “value of log data".