Digital Engagement As An Intangible Asset: Evidence On Stakeholder Engagement And Intangible Value Sustainability In The Digital Economy
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The rise in the use of digital platforms have transformed the mechanisms through which accounting-relevant organizational communication and value creation occur for consumers in a more interactive and relationship form of marketing. This study examines how technology-enabled organizational communication activities contribute to the formation of stakeholder engagement capital and long-term intangible asset sustainability. Adopting a quantitative research design, the study utilizes behavioral data derived from the Social Media Ad Engagement Dataset. A subset of 50 observations was selected in order to extract a small, clear and clean subset of data to guarantee data quality and clarity in analysis. Accounting-relevant disclosure intensity indicators were used to operationalize digital value-creation activities and the Stakeholder Engagement Capital was measured using behavioral and emotional reactions of clicks, length of engagement, sentiment score, and level of prior interaction. Intangible asset sustainability was assessed using behavioral accounting proxies, including conversions and repeated interactions. Descriptive and inferential analyses were employed to examine the relationships among the study variables. The findings offer theoretical implications for managerial accounting, intangible asset measurement, and accounting decision-making in digitally mediated environments. The Stakeholder Engagement Capital was found to mediate the relationship between social media marketing and Intangible Asset Sustainability, highlighting its central role in translating marketing efforts into sustained brand relationships. The research adds to the current body of literature by offering behavioural support of the social media marketing-engagement-loyalty nexus and presenting viable implications to managerial accounting decision-makers on how to build engagement-based approaches to create long-term Intangible Asset Sustainability.
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