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Software-Based Assets: valor organizacional, gestão e mensuração de ativos baseados em software
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A cada vez maior centralidade do software e processos de transformação digital trazem novos desafios e necessidades ao universo dos software assets. Desta forma, a presente investigação propõe o conceito de Software-Based Assets (ou SBA) como uma categoria distinta de software assets, cuja gestão e valor são reconhecidos mais do que simplesmente pelo seu potencial de gerar receita, mas, principalmente, pela sua capacidade potencial de promover entrega de valor em múltiplas dimensões, seja na inovação, monetização, vantagens intangíveis ou mesmo por diferenciação estratégica. Partindo de uma revisão crítica da literatura e apoiando-se em normas internacionais, foi desenvolvido um modelo de gestão para SBAs, composto por seis fases e sustentado por três princípios fundamentais propostos. A investigação introduz, ainda, um modelo de maturidade (SML ou SBA Maturity Levels) para avaliar o nível de maturidade tecnológica do SBA. A componente empírica, baseada em entrevistas com profissionais de diversas organizações, valida a relevância e potencial adequação do modelo proposto, enquanto também evidencia desafios como a ausência de governação estruturada, pressão de interesses externos e a dificuldade em mensurar o valor intangível. Por fim, os resultados indicam que SBAs são instrumentos estratégicos de valor quando integrados num ecossistema autónomo, protegido e alinhado com a decisão organizacional, propondo vias de implementação. A investigação contribui, assim, para a consolidação do conceito proposto de SBAs e propõe caminhos metodológicos para a sua implementação efetiva.
The increasing centrality of software and digital transformation processes brings new challenges and demands to the domain of software assets. This research proposes the concept of Software-Based Assets (SBAs) as a distinct category of software assets, whose management and value are recognised not merely for their potential to generate revenue, but primarily for their intrinsic capacity to deliver value across multiple dimensions—whether through innovation, monetisation, intangible advantages, or strategic differentiation. Drawing upon a critical review of the literature and supported by international standards, a management model for SBAs was developed, comprising six phases and grounded in three proposed fundamental principles. The study further introduces a maturity model (SML – SBA Maturity Levels) designed to assess the technological maturity level of an SBA. The empirical component, based on interviews with professionals from various organisations, validates both the relevance and the potential applicability of the proposed model, while also highlighting challenges such as the lack of structured governance, external pressure from stakeholders, and the difficulty of measuring intangible value. The findings indicate that SBAs represent strategic instruments of value when integrated within an autonomous, protected ecosystem aligned with organisational decision-making, offering practical implementation pathways. This research thus contributes to the consolidation of the proposed SBA concept and outlines methodological directions for its effective implementation.
The increasing centrality of software and digital transformation processes brings new challenges and demands to the domain of software assets. This research proposes the concept of Software-Based Assets (SBAs) as a distinct category of software assets, whose management and value are recognised not merely for their potential to generate revenue, but primarily for their intrinsic capacity to deliver value across multiple dimensions—whether through innovation, monetisation, intangible advantages, or strategic differentiation. Drawing upon a critical review of the literature and supported by international standards, a management model for SBAs was developed, comprising six phases and grounded in three proposed fundamental principles. The study further introduces a maturity model (SML – SBA Maturity Levels) designed to assess the technological maturity level of an SBA. The empirical component, based on interviews with professionals from various organisations, validates both the relevance and the potential applicability of the proposed model, while also highlighting challenges such as the lack of structured governance, external pressure from stakeholders, and the difficulty of measuring intangible value. The findings indicate that SBAs represent strategic instruments of value when integrated within an autonomous, protected ecosystem aligned with organisational decision-making, offering practical implementation pathways. This research thus contributes to the consolidation of the proposed SBA concept and outlines methodological directions for its effective implementation.
Descrição
Dissertação de Mestrado em Gestão, apresentada à Universidade Aberta
Palavras-chave
Software-Based Assets Software de gestão Software assets Inovação organizacional Modelo de maturidade Software management Organisational innovation Maturity model