Research on Creativity in Management Accounting: Overview and Research Opportunities in the Brazilian Context
Creativity is a source of competitive advantage for organizations and then has been widely investigated in psychology and business (Speckbacher, 2017). Despite the importance of the topic, research in management accounting has predominantly focused on examining the effects of management control syst...
| Autores: | , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Institución: | Academia Brasileira de Ciências Contábeis (Abracicon) |
| Repositorio: | Revista de Educação e Pesquisa em Contabilidade |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:ojs.www.repec.org.br:article/2565 |
| Acceso en línea: | https://www.repec.org.br/repec/article/view/2565 |
| Access Level: | acceso abierto |
| Palabra clave: | Creativity Management Accounting Management Control Criatividade Contabilidade Gerencial Controle Gerencial |
| Sumario: | Creativity is a source of competitive advantage for organizations and then has been widely investigated in psychology and business (Speckbacher, 2017). Despite the importance of the topic, research in management accounting has predominantly focused on examining the effects of management control systems on individual performance for routine tasks which are predictable and repetitive (Brüggen, Feichter & Williamson, 2018). Only recently, the management accounting research starts to pay attention to the effect of management controls on creative task performance which are more difficult to predict and are not repetitive (Shields, 2015). In particular, in the Brazilian context, empirical studies in management accounting emphasizing creativity are still inexistent. The importance of understanding the role of management controls in stimulating creativity in the work environment is to allow the design of appropriate management control systems to the level of creativity desired by organizations. The purpose of this editorial is to offer an overview of the research on creativity in management accounting and discuss opportunities for future research in the Brazilian context. In particular, this editorial addresses the following questions: How has creativity been defined and operationalized in the management accounting research? Do control and creativity represent conflicting goals? Which management controls have been examined to explain creativity? What research opportunities are there on the topic in Brazil? To discuss these questions, we rely on prior work developed by researchers who have dedicated particular attention to the topic of creativity, such as Michael Williamson, Isabela Grabner and Gerhard Speckbacher, in management accounting, and Teresa Amabile and Robert Eisenberger, in psychology and business. |
|---|