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 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. Ultimately, the management accounting information system plays an important role in promoting the accountability, efficiency and effectiveness of public sector services, especially the creative economy. Intellectual materials - knowledge, information, intellectual property, experience - can functions as the roots for future earning capabilities