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This paper aims to develop a model based on three-circled sets of criteria for the pre-measurement phase of an asset recognition process. This model should be applicable to all types of assets, but we mainly focus on information as an intangible-based asset. Semi-structured, in-depth interviews and a questionnaire survey were used to provide triangulating perspectives to follow the grounded theory approach and generate artefact-based asset recognition criteria. The generated theory is applied to information as a candidate asset to explain how this invisible resource can be recognized in financial statements.<\/jats:p>","DOI":"10.1177\/0165551512463648","type":"journal-article","created":{"date-parts":[[2012,12,17]],"date-time":"2012-12-17T21:11:15Z","timestamp":1355778675000},"page":"333-345","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":3,"title":["Accounting recognition of information as an asset"],"prefix":"10.1177","volume":"39","author":[{"given":"Nevine","family":"El-Tawy","sequence":"first","affiliation":[{"name":"Brunel Business School, Brunel University, London, UK"}]},{"given":"Magdy","family":"Abdel-Kader","sequence":"additional","affiliation":[{"name":"Anglia Ruskin University, UK"}]}],"member":"179","published-online":{"date-parts":[[2012,12,17]]},"reference":[{"key":"bibr1-0165551512463648","first-page":"102","volume":"19","author":"Ca\u00f1ibano L","year":"2000","journal-title":"Journal of Accounting Literature"},{"key":"bibr2-0165551512463648","volume-title":"CIRET seminar","author":"Goldfinger C"},{"key":"bibr3-0165551512463648","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.1990.9728877"},{"key":"bibr4-0165551512463648","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6281.1980.tb00091.x"},{"key":"bibr5-0165551512463648","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.1992.9729864"},{"issue":"3","key":"bibr6-0165551512463648","first-page":"66","volume":"7","author":"Schuetze W","year":"1993","journal-title":"Accounting Horizons"},{"key":"bibr7-0165551512463648","doi-asserted-by":"publisher","DOI":"10.1108\/00251749810227020"},{"key":"bibr8-0165551512463648","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6281.2003.00135.x"},{"key":"bibr9-0165551512463648","unstructured":"Bullen H, Crook K. 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