e-journal

Rethinking creativity in the accounting profession: to be professional and creative

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Purpose – The purpose of this research is to investigate creativity within the context of a more
regulated accounting functional area (audit and tax) and a less regulated non-accounting functional
area (consulting). Accordingly, this research aims at developing insights into how current cultural
assumptions may have to change, if professional challenges requiring more creative behaviours are to
be successfully addressed.
Design/methodology/approach – Six literature-derived hypotheses were formulated to be
quantitatively tested using a self-report inventory.
Findings – The findings showed that the less regulated functional area reported higher scores on
creativity, intrinsic motivation, creative team factors and transformational leadership. The findings
suggested that such differences could not be explained by personal education/aptitude variations, and
could be a consequence of more support for creative behaviours, a significantly different form of
transformational leadership, and also weaker structural constraints on creativity.
Research limitations/implications – The work has examined constructs at the level of
professional work groups, while it has raised issues at the far wider level or professional cultures.
Researchers acknowledge that such broader findings are of an exploratory nature. The new scales
were adequately reported to be reliable and valid, but further assessment is needed. Further studies
and efforts are essential to raise awareness in professional bodies of the importance of the issues of
creativity, motivation, and leadership.
Practical implications – The work has implications for tailored training and development of
accounting professionals. Case evidence from “best-practice” accounting departments would help
challenge the beliefs that creative change is impossible.
Originality/value – The research suggested a new paradigm in which accounting professionals can
be adaptively creative “within the task” and innovatively creative “around the task” as appropriate
means of change and development of services in accounting offices, as this is theoretically feasible and
empirically could be proved.

Keywords Creative accounting, Leadership, Team working, Motivation (psychology), Auditing,
Saudi Arabia

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 2 No. 1, 2006 pp. 25-41

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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