Case study of cultural and creative industry's important intellectual capital - views of banks and company

• Main Author: 黃榆芬
• Other Authors: 王文英
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/qxrq4w

碩士 === 國立政治大學 === 會計學系 === 104 === In the knowledge-based economy, financial statements can only reflect enterprises’ partial value. Enterprise can maintain it’s competitive advantages by intellectual capital management. Not only insiders, but outsiders such as banks need to make the comprehensive accessments from existing quantitive information to undiscovered qualitive intellectual capital for capturing the enterprises’ real value. This research adopts case study method, where the research subject is an enterprise in cultural and creative industry. The research identifies the important intellectual captial and it’s related management. In addition, by interviewing with two banks, I will understand the intellectual capital which the banks emphasize on when they make loan decisions, and making the comparison for important intellectual capital of enterprise between banks and managers and further analyze the reasons of differences. According to the result of case analyses, the conclusions are as follow: 1. In firms’ perspective, there are 39 important indicators, most of which have set measurements for management. 2. In banks’ perspective, there are 38 inportant indicators 3. Both of banks and managers consider 23 indicators as the important intellectual capital indicators. However, they do not hold the consistent opinions on 29 indicators. The main differences between them are operating stability and information asymmetry. According to the research result, I make some recommendations for the case company, industry and future research.