A Study of Cultural and Creative Industries Adopt Internal Controls-A Case Study

• Main Authors: Chang, Teng-Hsi, 張登溪
• Other Authors: 沈大白
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/43414296607303458196

碩士 === 東吳大學 === 會計學系 === 101 === With the rise of Taiwan's electronics manufacturing industry and then being fueled with government policy, it creates Taiwan's technology industry clusters. Meanwhile, through a complete series of upstream and downstream integration as well as flexibility speed, the technology products are able to be exported to the world. Compared to the previous path confined to the physical store, the trend of globalization is even more evident thanks to the enhancement of telecommunication transmission and popularity of infrastructure. Each person's creative thinking can be converted into real cash inflows on websites. However, the products of Apple and its service type successfully allow consumers to make payments through the network card. Moreover, plus the prompt transmission of Youtube, the power of virtual channel can convey to each corner around the globe. That is to say, the use of credit cards or Internet e-purse charging mechanism allows creativity industry to continue its creation businesses as cash flow is confirmed in the case of recovery. Through the network platform, it breaks boundaries or entity pathway limitations more than in the past. Through the cultural and creative industries, this research is about how to maintain the stability of work output and make a considerable profit in the internal control regime. Furthermore, when the cultural and creative industries get access to capital markets, what issues will be enountered and how will they overcome these impacts and establish a foothold in the capital markets. The research method is to select case study as well as analyze cases and strategy development. On conclusion section, there are analyses of the case companies that meet the qualities of giving a story of life on the products, stable output, extending additional merchandise and structural exchange platform. Keywords: cultural industries, cultural and creative industries, and internal controls.