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Software is data, but it is not just data. While "data" in computing and information science can refer to anything that can be processed by a computer, software is a special kind of data that can be a creative, executable tool that operates on data. However, software and data are similar in that they both traditionally have not been cited in publications. This paper discusses the differences between software and data in the context of citation, by providing examples and referring to evidence in the form of citations.
Katz et al. (Sat,) studied this question.