Discussion of "Management control for stimulating different types of creativity: The role of budgets"

Research output: Contribution to journalArticle

Abstract

The Cools et al. (2017; hereafter, CSV) study examines the role of budget for two different types of creativity: expected creativity (for open problems) and responsive creativity (for closed problems). Using a comparative case study involving four organizations engaged in creative activities, this study finds that budgets are used in a more interactive way in firms where creativity for open problems is more important and are used in a more diagnostic way in firms where creativity for closed problems is more important. In this brief discussion of the study, I first discuss the major strengths of CSV, then offer my comments on some aspects of the paper, and finally identify some potential extensions of this study for future research. In summary, CSV contribute to a growing management accounting literature that documents the positive role of management control systems in creative activities. By distinguishing between different types of creativity, CSV provide many promising opportunities for future research.

Original languageEnglish (US)
Pages (from-to)23-26
Number of pages4
JournalJournal of Management Accounting Research
Volume29
Issue number3
DOIs
StatePublished - Sep 1 2017

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Management control
Creativity
Management control systems
Management accounting
Diagnostics
Comparative case study

ASJC Scopus subject areas

  • Business and International Management
  • Accounting

Cite this

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title = "Discussion of {"}Management control for stimulating different types of creativity: The role of budgets{"}",
abstract = "The Cools et al. (2017; hereafter, CSV) study examines the role of budget for two different types of creativity: expected creativity (for open problems) and responsive creativity (for closed problems). Using a comparative case study involving four organizations engaged in creative activities, this study finds that budgets are used in a more interactive way in firms where creativity for open problems is more important and are used in a more diagnostic way in firms where creativity for closed problems is more important. In this brief discussion of the study, I first discuss the major strengths of CSV, then offer my comments on some aspects of the paper, and finally identify some potential extensions of this study for future research. In summary, CSV contribute to a growing management accounting literature that documents the positive role of management control systems in creative activities. By distinguishing between different types of creativity, CSV provide many promising opportunities for future research.",
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