International Journal of Scientific & Technology Research

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IJSTR >> Volume 7 - Issue 2, February 2018 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Intellectual Capital, Technology And Management Accounting Information System For Creative City: Bandung

[Full Text]



Daryanto Hesti Wibowo, Heksawan Rachmadi



Creative Cities, Intellectual Capital, Information, Management Accounting Information System, Technology



This research aims to know the role of intellectual capital and technology to management accounting information for creative city policy in Bandung. The city was awarded Creative City in design which was set by UNESCO at the end of 2015. This research is a quantitative study based on a survey to be conducted in Bandung. This review will address the issue of how management accounting information system can meet the needs of quality information for users in the creative industries for creative city development. The study discusses the creative industries in which government strongly encourages this emerging sector as an alternative source of economic and urban development. The results of this study will help municipalities in making strategic decisions to spur the growth of creative economy. In a nutshell, intellectual capital in Bandung as creative city supports management accounting information systems to generate accountable information to improve efficiency and effectiveness in structuring sustainable urban economy. It is required to meet the needs of the city policy maker based on the advancement of technology.



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