本研究探討台灣數位內容產業創業過程中創業組織如何運用跨邊界知識連結與移轉促進創業機會的發展，而組織間跨邊界的知識連結與移轉過程會受到哪些組織與管理因子之影響，進而影響創業機會之發展。在數位內容產業的創業環境中，數位內容產業創業者常利用跨邊界知識移轉取得組織外之知識或技術，結合本身技術知識與跨邊界知識來發展獨特的機會與利基，達到能夠在數位內容產業價值鏈中創造價值的目的。本研究以數位內容創業之跨邊界知識連結本體論為架構展開呈現數位內容創業所需之多樣核心知識，隨著創業各類型知識呈現出不同的跨邊界知識連結，在既有之創業知識基礎下，促使知識連結、重新組合與再利用。本研究經由一系列之個案訪談與分析，發現案例公司在僅擁有部分核心知識的情況下，跨邊界取得創業過程中建立服務平台所需之知識，並將取得之知識資源與既有之核心知識積極結合創造出新利基。而結合之知識或是結合知識後所建立之平台往往是創業機會發展的關鍵;而在所需之跨邊界知識連結不同等情況下，移轉模式、知識種類與合作關係此三類組織與管理因子會影響知識移轉過程進而影響創業機會之發展。

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