In Search of the Creative Accountants: An Investigation of Creativity Firms Variation in Regional Accounting
Keywords: Creativity, Accounting, Organisational culture, Regional Australia. 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. Th...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2022-07-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | https://ro.uow.edu.au/aabfj/vol16/iss3/11/ |
| Summary: | Keywords: Creativity, Accounting, Organisational culture, Regional Australia.
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. |
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| ISSN: | 1834-2000 1834-2019 |