本研究關於如何利用商業管理及策略，將建築設計產業的無形資產轉化為價值，或提升無形資產進而創造價值，本研究於越南胡志明市設立初創建築設計公司 Vertical Studio，並進行為期 8 年的縱貫性案例研究。觀察及記錄了一家初創建築設計公司在 8 年期間的演變和無形資產的增長途徑。研究過程之數據包括定量和定性，不同類型的無形資產體現在不同的公司發展階段。此外，本研究證明了每個時間階段的每個商務戰略或決策，都影響著某種類型的無形資產，以及如何創建或利用它。
研究結果表明，設計公司對無形資產的不了解會導致資源的意外分配，並對公司業績產生負面影響。另一方面，通過使用適當的整合機制可以獲得收益，並有助於產生穩健的公司形象及履歷，可以成為管理公司變革和增進公司成長的有效工具。
The study is based on an 8-year longitudinal research project with Vertical Studio, a newly established architecture design firm in Vietnam. The evolution of a star-up architecture design firm and the growth path on intangible assets during an 8-year period is examined. The process data includes both quantitative and qualitative, and different types of intangible assets underlined with different business developing stages. Furthermore, this paper proves that each business strategy or decision making at each time phase has an emphasis on a certain type of intangibles and how to create or utilize it.
The findings indicates that unawareness of intangible assets in the design firm can led to unintended allocation of resources and negatively affect the company performance. On the other hand, using adequate integration mechanisms can achieve benefits and help to produce a deliberated portfolio, and can be a tool for managing change and growth in the company.
