Abstract
This article introduces the concept of Software-Based Assets (SBAs) as a burgeoning category of software assets, distinct from traditional approaches. It presents a value-delivery management model viewed through a multidimensional lens, encompassing innovation, capability building, governance within a protected ecosystem and maximisation of strategic differentiation. Additionally, it proposes a maturity model that facilitates assessments communicated at multiple organisational levels. The findings reveal that software assets are generally underappreciated and poorly managed strategic resources within organisations, highlighting the need for an approach that recognises their potential and fully exploits their diverse value dimensions.
Recommended Citation
Pereira Simões, Ivo Fabiano; Matos Bernardo, Maria do Rosário; and Isaías, Pedro Teixeira, "Software-Based Assets: A New Perspective on the Concept of Software Assets" (2025). CAPSI 2025 Proceedings. 26.
https://aisel.aisnet.org/capsi2025/26