دورية أكاديمية
In Search of the Creative Accountants: An Investigation of Creativity Firms Variation in Regional Accounting
| العنوان: | In Search of the Creative Accountants: An Investigation of Creativity Firms Variation in Regional Accounting |
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| المؤلفون: | Kirsty Meredith, Peter Baxter, Sajid Anwar |
| المصدر: | Australasian Accounting, Business and Finance Journal, Vol 16, Iss 3, Pp 3-20 (2022) |
| بيانات النشر: | University of Wollongong, 2022. |
| سنة النشر: | 2022 |
| المجموعة: | LCC:Business |
| مصطلحات موضوعية: | creativity, accounting, organisational culture, regional australia, Business, HF5001-6182 |
| الوصف: | 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. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 1834-2000 1834-2019 77314425 |
| Relation: | https://ro.uow.edu.au/aabfj/vol16/iss3/11/; https://doaj.org/toc/1834-2000; https://doaj.org/toc/1834-2019 |
| DOI: | 10.14453/aabfj.v16i3.02 |
| URL الوصول: | https://doaj.org/article/23b7c13e773144258b880e21ebaf02a1 |
| رقم الأكسشن: | edsdoj.23b7c13e773144258b880e21ebaf02a1 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 18342000 18342019 77314425 |
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| DOI: | 10.14453/aabfj.v16i3.02 |