BUS5IAF – Introduction to Accounting and Finance

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Creating and Managing Customer value and Shareholder value

Value drivers of the modern business is not fixed assets…..

More companies than ever are creating high value with fewer fixed assets. Think Uber, the world’s largest car service with no cars, which investors have now valued at US$51 billion; or Apple, which outsources almost its entire value chain yet has a war chest of US$172 billion in capital.  These companies rely less on owning physical assets like plant, equipment and real estate, and more on leveraging the excess capacity of others.  Customers are the most important assets of most companies, such that customer equity has been used as a proxy for shareholder value.

Read the following research study on business drivers of the digital age:


You are required to:


Discuss the concept of value drivers and how they have evolved in the digital age.

PART A (1250 Words)

Research academic literature and explain the role of intangibles as business value drivers.    Extend your analysis and provide empirical evidence of at least one case study to show how intangible drivers have improved customer and shareholder value in business.  There are case studies available from many sources, it can be from any part of the world.  You can get any case study from academic and professional journals. You can also use Google/Google scholar to search for case studies.

PART B (500 Words)

Discuss the impediments in using intangible value drivers, with specific emphasis on measurement.    How can management over-come   the hurdles.  Draw from your case study to illustrate the different approaches used to overcome the hurdles.  You can gather sufficient evidence from outside your case study.


Conclude with your reflections from the case study







Please follow the word limits.  If you do an analysis and frame a case/opinion based on your research you will be awarded a good grade.

Appropriate referencing

Your reference list must be complete.  Please follow the exact Harvard referencing tool on La Trobe’s library site.   Each type of resource such as journal articles, websites, videos, newspaper clips, books and conferences have different types of referencing.


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