Predicting Change in Management Accounting and Control Systems: Additional Evidence from Australia

2008 ◽  
Author(s):  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Management Accounting ◽  
And Control

Creativity Research in Management Accounting: A Commentary

2017 ◽  
Vol 29 (3) ◽  
pp. 49-54 ◽  
Author(s):  
Gerhard Speckbacher
Keyword(s):  
Control Systems ◽  
Creative Process ◽  
Management Accounting ◽  
Management Control ◽  
Management Control Systems ◽  
Leadership Management ◽  
Creativity Research ◽  
Process Perspective ◽  
Context Specific ◽  
And Control

ABSTRACT 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.

scholarly journals Sustainable Innovation, Management Accounting and Control Systems, and International Performance

2015 ◽  
Vol 7 (3) ◽  
pp. 3479-3492 ◽  
Author(s):  
Ernesto Lopez-Valeiras ◽  
Jacobo Gomez-Conde ◽  
David Naranjo-Gil
Keyword(s):  
Control Systems ◽  
Management Accounting ◽  
Innovation Management ◽  
International Performance ◽  
Sustainable Innovation ◽  
And Control
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