ACCOUNTING IN MACAU: A HISTORICAL PERSPECTIVE FROM 1970S UNTIL 2008

ABSTRACT

TAIWAN’S ECONOMY HAS TRANSITIONED FROM A MANUFACTURING FOUNDATION TO A SERVICE-ORIENTED MODEL; THUS, NUMEROUS INDUSTRIAL STRUCTURES HAVE BEEN ABANDONED OWING TO POST-INDUSTRIALIZATION, YET THE INDUSTRIAL HISTORY REMAINS ESSENTIAL TO TAIWAN’S CULTURAL IDENTITY, CULTIVATING A SENSE OF BELONGING. IT IS ESSENTIAL TO ANALYZE HOW CREATIVE PARKS MIGHT LEVERAGE INDUSTRIAL HERITAGE TO FOSTER NEW INDUSTRIES, SO AS TO EFFECTIVELY CONNECTING PAST AND FUTURE LANDSCAPES. THIS THESIS EXPLORES THE ROLE OF HERITAGE VALUE IN THE REVITALIZATION OF INDUSTRIAL HERITAGE THROUGH CREATIVE AND CULTURAL INDUSTRIES (CCI) IN TAIWAN. IT ADDRESSES THE MAIN RESEARCH QUESTION: “WHAT IS THE ROLE OF HERITAGE VALUE IN THE REVITALIZATION WITH CCI?” SUPPORTED BY SUPPLEMENTARY INQUIRIES REGARDING KEY DIRECTIONS IN INDUSTRIAL HERITAGE CONSERVATION, TRANSFORMATIONS OF HERITAGE VALUES, THE IDENTIFICATION OF THESE TRANSFORMATIONS THROUGH THE CREATIVE VALUE CHAIN, AND THE DRIVERS BEHIND THEM. IT IS IMPORTANT TO ANALYZE THE FUNCTION OF CREATIVE PARKS IN REVITALIZING INDUSTRIAL HERITAGE, EMPHASIZING THEIR HERITAGE VALUES TO CONTEMPORARY COMMUNITIES, WHILE CONCURRENTLY FOSTERING CREATIVE SECTORS IN POST-INDUSTRIAL ENVIRONMENTS. THIS THESIS EXAMINES FIVE PRINCIPAL CREATIVE PARKS SITUATED IN TAIPEI, CHIAYI, TAICHUNG, HUALIEN, AND TAINAN, WHICH EXEMPLIFY PIONEERING CCI-LED INDUSTRIAL HERITAGE REVITALIZATION EFFORTS INITIATED BY THE TAIWANESE GOVERNMENT. DATA IS GATHERED VIA FACE-TO-FACE INTERVIEWS WITH A VARIED ARRAY OF STAKEHOLDERS, ENCOMPASSING PARK MANAGEMENT AND OPERATORS, CONSULTANTS, ENTREPRENEURS, GOVERNMENT OFFICIALS, AND ACADEMIC SPECIALISTS. THIS MULTIDIMENSIONAL APPROACH SUCCESSFULLY YIELDS A THOROUGH GRASP OF THE VIEWPOINTS AND EXPERIENCES OF INDIVIDUALS DIRECTLY ENGAGED IN THESE REVITALIZATION PROJECTS. THE KEY CHALLENGES AND OBSTACLES THAT HINDER EFFECTIVE HERITAGE VALUES TRANSFORMATION IN CCI-LED INDUSTRIAL HERITAGE REVITALIZATION (IHR) ARE FOUND IN THIS THESIS. THEY INCLUDE (1) THE GOVERNANCE STRUCTURE AND HERITAGE DESIGNATION SYSTEM, WHICH CAN LEAD TO FRAGMENTED DECISION-MAKING AND LACK OF COORDINATION AMONG VARIOUS STAKEHOLDERS, RESULTING IN INEFFICIENCIES AND MISSED OPPORTUNITIES FOR COLLABORATION. BESIDES, GOVERNMENT POLICIES OFTEN LACK A UNIFIED VISION FOR INTEGRATING HERITAGE VALUES IN CCI-LED IHR. POLICIES MAY FOCUS ON ECONOMIC DEVELOPMENT WITHOUT ADEQUATELY CONSIDERING HERITAGE VALUES TRANSFORMATION, WHICH CAN LEAD TO PROJECTS THAT PRIORITIZE SHORT-TERM GAINS OVER LONG-TERM SUSTAINABILITY. ADDITIONALLY, THE HERITAGE DESIGNATION SYSTEM CAN BE CUMBERSOME, OFTEN FAILING TO RECOGNIZE THE FULL VALUE OF INDUSTRIAL SITES; (2) DEMOGRAPHIC DIFFERENCES, SUCH AS VARIATIONS IN AGE, CULTURAL BACKGROUND, AND SOCIOECONOMIC STATUS AMONG COMMUNITY MEMBERS, CAN AFFECT THEIR ENGAGEMENT AND PERCEPTIONS OF INDUSTRIAL HERITAGE. TO PROVIDE A BETTER MECHANISM FOR CCI-LED INDUSTRIAL HERITAGE REVITALIZATION, THIS STUDY INTRODUCES A NEW MODEL OF THE CREATIVE VALUE CHAIN THAT EMPHASIZES THE IMPORTANCE OF EDUCATION, THE PROTOTYPE OF HERITAGE VALUES, AND GOVERNMENT SUPPORT, PROPOSING A CYCLICAL APPROACH THAT ENHANCES AUDIENCE ENGAGEMENT AND FOSTERS SUSTAINABILITY. FINDINGS INDICATE THAT WHILE THE INTEGRATION OF HERITAGE VALUES IN CCI-LED INITIATIVES IS LIMITED, EFFECTIVE EDUCATION FOR ENTREPRENEURS AND THE PUBLIC CAN CULTIVATE RESILIENCE AND UNDERSTANDING, ULTIMATELY CONTRIBUTING TO MORE SUCCESSFUL REVITALIZATION OUTCOMES. THE THESIS CONCLUDES WITH RECOMMENDATIONS FOR FUTURE CCI-LED PROJECTS IN TAIWAN, EMPHASIZING THE NEED FOR A HOLISTIC AND ADAPTIVE APPROACH.