Information Chart of Accounts™ (ICA) acts like Chart of Accounts (COA), but instead of financial expenses, revenues, equity and liabilities it controls information capital: information income, information outgoings, information assets and information debt. ICA consists of information accounts which each hold specified data from internal or external data sources. Each information account is measured and validated by specified KPI (key performance indicator) and CSF (critical success factor). ICA provides reports to analyse past, present and future information transactions to enable more qualified decisions and actions. ICA can be implemented for example on SAP platform.