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In Search of the Creative Accountants - An Investigation of Creativity Variation in Regional Accounting Firms346.55 kB
Published VersionCC BY-NC V4.0, Open Access
Journal article
In Search of the Creative Accountants: An Investigation of Creativity Variation in Regional Accounting Firms
Australasian Accounting, Business and Finance Journal, Vol.16(3), pp.3-20
2022
Abstract
Creativity in accounting has traditionally been perceived negatively; however, with rapid technological advances and globalisation, creativity is increasingly being identified as a necessary skill for the profession. The purpose of this study was to investigate whether the creativity levels of individual accountants and perceptions of their creativity varied across different hierarchical levels and service areas in regional accounting firms. A survey was conducted of professional accountants working in regional Australian accounting firms. Responses were analysed using Multivariate Analysis of Variance. This study found that accountants’ creativity and accountants’ perceptions of the importance of creativity are significantly related to their perceptions of firm culture; and these relationships are, to some extent, moderated by the hierarchal level of the accountants. This study highlights that to facilitate creativity, accounting firm managers must consider the organisational culture that exists within their firms, and how their higher-level accountants can be involved in facilitating desired cultural shifts. Weak or no evidence was found to support the effects of service area on accountant’s creativity and perceptions of creativity.
Details
- Title
- In Search of the Creative Accountants: An Investigation of Creativity Variation in Regional Accounting Firms
- Authors
- Kirsty Meredith (Author) - University of the Sunshine Coast, Queensland, School of Business and Creative IndustriesPeter Baxter (Author) - University of the Sunshine Coast, Queensland, School of Business and Creative IndustriesSajid Anwar (Author) - University of the Sunshine Coast, Queensland, Indigenous and Transcultural Research Centre - Legacy
- Publication details
- Australasian Accounting, Business and Finance Journal, Vol.16(3), pp.3-20
- Publisher
- University of Wollongong, School of Accounting, Economics and Finance
- Date published
- 2022
- DOI
- 10.14453/aabfj.v16i3.02
- ISSN
- 1834-2019; 1834-2000
- Copyright note
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-Non Commercial License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Organisation Unit
- School of Business and Creative Industries; Indigenous and Transcultural Research Centre; University of the Sunshine Coast, Queensland
- Language
- English
- Record Identifier
- 99659798702621
- Output Type
- Journal article
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