Research Hotspots and Frontier Analysis of Enterprise Data Asset Valuation

Baoling Hu and Xinran Geng ()
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Baoling Hu: Qingdao University of Technology, School of Business
Xinran Geng: Qingdao University of Technology, School of Business

A chapter in Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026), 2026, pp 326-333 from Springer

Abstract: Abstract Based on 2,010 literatures related to enterprise data asset valuation from 2005 to 2025 in the Web of Science Core Collection, this paper employs the CiteSpace visualization analysis tool to reveal the development context, research hotspots and frontiers in this field. The findings indicate that the number of publications has increased significantly since 2020, reflecting a rapid rise in research enthusiasm driven by policies. The research field is highly concentrated in a main connected component with indirect correlations among themes, yet the network density is low, suggesting that the knowledge structure has not been highly integrated. Research hotspots focus on four themes: macroeconomics and cycles, corporate finance and performance, valuation methods and technologies, and external environment. Research frontiers center on the integration of management accounting and digital transformation. Future prospects for this field are proposed as follows: Promote innovation in valuation methods driven by digital technologies and interdisciplinary integration; Establish standards and security guarantee mechanisms for data asset valuation; Expand commercial application scenarios.

Keywords: Enterprise data asset; Asset valuation; Research hotspot; Knowledge map; CiteSpace (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-719-4_37

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DOI: 10.2991/978-94-6239-719-4_37

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