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    Management control for stimulating different types of creativity: the role of budgets

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    Publication type
    Journal article
    Author
    Cools, Martine
    Stouthuysen, Kristof
    Van den Abbeele, Alexandra
    Publication Year
    2017
    Journal
    Journal of Management Accounting Research
    Publication Volume
    29
    Publication Issue
    3
    Publication Begin page
    1
    Publication End page
    21
    
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    Abstract
    In this paper, we examine the role of budgets as a central instrument within the management control system (MCS) in a creative context. In particular we investigate whether creative firms characterized by different kinds of creativity use their budgets in a similar way. We hereby distinguish between expected creativity (for open, self-discovered problems) and responsive creativity (for closed, presented problems) (Unsworth 2001) and investigate the interactive versus diagnostic use of budgets (Simons 1990, 1991, 1995). Based on a comparative study involving four creative firms, we find that creative firms being mainly characterized by expected creativity use their budgets in a more interactive way. In creative firms in which responsive creativity is most important, the budgets are used in a rather diagnostic way. This study contributes to the management control literature by acknowledging that a diagnostic use of budgets does not per se stifle creativity. Instead, it is important to understand that the specific creative context might have implications for the way in which MCS instruments are used to sustain the creative process.
    Keyword
    Accounting & Finance
    Knowledge Domain/Industry
    Accounting & Finance
    DOI
    10.2308/jmar-51789
    URI
    http://hdl.handle.net/20.500.12127/5748
    ae974a485f413a2113503eed53cd6c53
    10.2308/jmar-51789
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