{"title":"Capitalization Accounting of Data Factor: Theoretical Mechanism, Methodological Path, and Statistical Measurement","authors":"Kaike Wang, Qiang He, Wuyi Zeng, Chunyun Wang","doi":"10.1177/0282423x241249116","DOIUrl":null,"url":null,"abstract":"From the perspective of factor input in the production process, this paper puts forward the issue of accounting and capitalization of generalized data output, brings the output of data reprocessing into the scope of statistical accounting, and proposes a systematic evolution chain of data factor forms and the division method of data factor value composition and sources. Then, based on the GDP accounting platform, a three-in-one theoretical framework covering “output-investment-assets” is built for capitalization accounting of data factor, and an accounting path covering “cost → input → output → capital formation → data assets” is designed to improve and highlight the cost accounting method with “value appreciation” as the core. Taking China as an example, its data capital formation and asset size are measured by matching data-intensive industries with data professionals, and by synthesizing data from multiple sources. The rationality and self-consistency of the theoretical and methodological research is verified by the empirical results. This study can provide theoretical reference for bringing the value accounting of data factor into the basic framework of the Systems of National Accounts (SNA). Moreover, its empirical research paradigm can also provide reference for relevant countries to carry out capitalization accounting for data factor (CADF).","PeriodicalId":51092,"journal":{"name":"Journal of Official Statistics","volume":null,"pages":null},"PeriodicalIF":0.5000,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Official Statistics","FirstCategoryId":"100","ListUrlMain":"https://doi.org/10.1177/0282423x241249116","RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"SOCIAL SCIENCES, MATHEMATICAL METHODS","Score":null,"Total":0}
引用次数: 0
Abstract
From the perspective of factor input in the production process, this paper puts forward the issue of accounting and capitalization of generalized data output, brings the output of data reprocessing into the scope of statistical accounting, and proposes a systematic evolution chain of data factor forms and the division method of data factor value composition and sources. Then, based on the GDP accounting platform, a three-in-one theoretical framework covering “output-investment-assets” is built for capitalization accounting of data factor, and an accounting path covering “cost → input → output → capital formation → data assets” is designed to improve and highlight the cost accounting method with “value appreciation” as the core. Taking China as an example, its data capital formation and asset size are measured by matching data-intensive industries with data professionals, and by synthesizing data from multiple sources. The rationality and self-consistency of the theoretical and methodological research is verified by the empirical results. This study can provide theoretical reference for bringing the value accounting of data factor into the basic framework of the Systems of National Accounts (SNA). Moreover, its empirical research paradigm can also provide reference for relevant countries to carry out capitalization accounting for data factor (CADF).
期刊介绍:
JOS is an international quarterly published by Statistics Sweden. We publish research articles in the area of survey and statistical methodology and policy matters facing national statistical offices and other producers of statistics. The intended readers are researchers or practicians at statistical agencies or in universities and private organizations dealing with problems which concern aspects of production of official statistics.