Alternate methods of evaluation for web sites concordant to IAS/IFRS Standards

TL;DR

This paper explores methodologies for evaluating e-commerce websites using web mining techniques, focusing on data analysis, management implications, and accounting treatment of web assets.

Contribution

It introduces a multidisciplinary approach combining data mining and web mining to analyze and evaluate e-commerce websites and their accounting implications.

Findings

Development of tools for web-usage mining analysis

Proposed accounting treatment for web-site assets

Enhanced understanding of web-site valuation in economic terms

Abstract

This work has as the principal theme, the study, analysis and implementation of the methodology for use the web sites in e-commerce. The authors try to deal with particular methodological and applied aspects inherent in the analysis of data from the interaction of man-Internet (Web-mining). The research methodology of this work will be focused on a prevalent optic multidisciplinary research based on the pillars of data mining and Web mining. The explosion of Internet and electronic commerce has made the most of business to have its own website. A company may engage internal costs for the development and operation of their website. The website can be designed for internal access (in which case it can be used for presentation and data storage company policies with references of customers) or for external access (they are created and used for promotional and advertising products and services company). The objective of this research, primarily concerns the definition of a repertoire of tools in analyzing e-business through the development process for web-usage mining; 2nd objective is oriented to management, recognizing and evaluating the web-sites in accountancy, as property intangible, which is a special case and very little studied in economic literature financial specialty, the authors try to achieve a national and international accounting treatment of the creation and development of web-sites.