Quotation Speckbacher, Gerhard. 2017. Creativity Research in Management Accounting: A Commentary. Journal of Management Accounting Research 29 (3), 49-54.




Building on the insights from the case studies presented by Cools, Stouthuysen, and Van den Abbeele (2017) and Davila and Ditillo (2017) as well as existing literature on creativity, several suggestions for future creativity research in management accounting are made. Pointing at research in psychology and sociology, I suggest using more context-specific definitions and theories of creativity, and focusing on its process perspective. While the widely assumed tension between creativity and control is primarily driven by the “creativity maximization fallacy” and by the use of broad brush concepts of creativity and control, studying how management control systems influence the creative process of divergent and convergent thinking seems a promising task for management accounting researchers. Finally, creativity in organizations is typically a team sport and thus the relation between leadership, management control, and creativity in teams seems particularly interesting.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Journal of Management Accounting Research
WU Journalrating 2009 A
WU-Journal-Rating new FIN-A, STRAT-B, VW-D, WH-B
Language English
Title Creativity Research in Management Accounting: A Commentary
Volume 29
Number 3
Year 2017
Page from 49
Page to 54
Reviewed? Y
URL http://aaapubs.org/doi/abs/10.2308/jmar-51754?code=aaan-site
DOI https://doi.org/10.2308/jmar-51754


Speckbacher, Gerhard (Details)
Institute for Strategy and Managerial Accounting IN (Details)
Department of Strategy and Innovation DP (Details)
Competence Center for Sustainability Transformation and Responsibility WE (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5307 Business and management economics (Details)
5333 Business management (Details)
5359 Controlling (Details)
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