메뉴 건너뛰기




Volumn 2, Issue 1, 2006, Pages 25-41

Rethinking creativity in the accounting profession: To be professional and creative

Author keywords

Auditing; Creative accounting; Leadership; Motivation (psychology); Saudi Arabia; Team working

Indexed keywords


EID: 84993012798     PISSN: 18325912     EISSN: None     Source Type: Journal    
DOI: 10.1108/18325910610654117     Document Type: Article
Times cited : (11)

References (94)
  • 1
    • 84986133127 scopus 로고    scopus 로고
    • Creative team climate in an international accounting office: an exploratory study in Saudi Arabia
    • Al-Beraidi, A. and Rickards, T. (2003), “Creative team climate in an international accounting office: an exploratory study in Saudi Arabia”, Managerial Auditing Journal, Vol. 18, pp. 7-18.
    • (2003) Managerial Auditing Journal , vol.18 , pp. 7-18
    • Al-Beraidi, A.1    Rickards, T.2
  • 2
    • 0000260323 scopus 로고
    • Children's artistic creativity: detrimental effects of competition in a field setting
    • Amabile, T. (1982), “Children's artistic creativity: detrimental effects of competition in a field setting”, Personality and Social Psychology Bulletin, Vol. 8, pp. 573-8.
    • (1982) Personality and Social Psychology Bulletin , vol.8 , pp. 573-578
    • Amabile, T.1
  • 4
    • 0010561765 scopus 로고
    • From individual creativity to organizational innovation
    • Norwegian University Press Oslo
    • Amabile, T. (1988), “From individual creativity to organizational innovation”, in Ed. Gronhaug, K. and Ed. Kaufmann, G. (Eds), Innovation: A Cross-Disciplinary Perspective, Norwegian University Press, Oslo, pp. 139-66.
    • (1988) Innovation: A Cross-Disciplinary Perspective , pp. 139-166
    • Amabile, T.1    Gronhaug, K.2    Kaufmann, G.3
  • 7
    • 84993088919 scopus 로고
    • Team climate: measuring and predicting innovation in groups at work
    • paper presented at BPS Occupational Psychology Conference, Birmingham, January.
    • Anderson, N. and West, M. (1994), “Team climate: measuring and predicting innovation in groups at work”, paper presented at BPS Occupational Psychology Conference, Birmingham, January.
    • (1994)
    • Anderson, N.1    West, M.2
  • 10
    • 0001025744 scopus 로고
    • Creativity, intelligence, and personality
    • Barron, F. and Harrington, D. (1981), “Creativity, intelligence, and personality”, Annual Review of Psychology, Vol. 32, pp. 439-76.
    • (1981) Annual Review of Psychology , vol.32 , pp. 439-476
    • Barron, F.1    Harrington, D.2
  • 14
    • 0001654229 scopus 로고
    • The job satisfaction of higher level employees in large certified public accounting firms
    • Benke, Jr and Rhode, J. (1980), “The job satisfaction of higher level employees in large certified public accounting firms”, Accounting, Organizations and Society, Vol. 2, pp. 187-201.
    • (1980) Accounting, Organizations and Society , vol.2 , pp. 187-201
    • Benke, J.1    Rhode, J.2
  • 16
    • 84993034820 scopus 로고
    • AICPA chairman lays the foundation for the future
    • Brachel, J. (1995), “AICPA chairman lays the foundation for the future”, Journal of Accountancy, Vol. 180 No. 5, pp. 64-69.
    • (1995) Journal of Accountancy , vol.180 , Issue.5 , pp. 64-69
    • Brachel, J.1
  • 17
    • 84993043340 scopus 로고    scopus 로고
    • Knowledge management and innovation at 3M
    • Brand, A. (1998), “Knowledge management and innovation at 3M”, Journal of Knowledge Management, Vol. 2 No. 1, pp. 17-22.
    • (1998) Journal of Knowledge Management , vol.2 , Issue.1 , pp. 17-22
    • Brand, A.1
  • 19
    • 0003842485 scopus 로고
    • Harper & Row New York, NY
    • Burns, J. (1978), Leadership, Harper & Row, New York, NY.
    • (1978) Leadership
    • Burns, J.1
  • 22
    • 0002018355 scopus 로고
    • Society, culture, and person: a systems view of creativity
    • Cambridge University Press Cambridge, MA
    • Csikszentmihalyi, M. (1988), “Society, culture, and person: a systems view of creativity”, in Ed. Sternberg, R.J. (Ed.), The Nature of Creativity, Cambridge University Press, Cambridge, MA.
    • (1988) The Nature of Creativity
    • Csikszentmihalyi, M.1    Sternberg, R.J.2
  • 23
    • 0039983556 scopus 로고
    • Climate, structure and innovativeness of organizations: a theoretical framework and an experiment
    • Faradet Report 1 The Swedish Council for Management and Work Life Issues Stockholm
    • Ekvall, G. (1983), “Climate, structure and innovativeness of organizations: a theoretical framework and an experiment”, Faradet Report 1, The Swedish Council for Management and Work Life Issues, Stockholm.
    • (1983)
    • Ekvall, G.1
  • 24
    • 0038056315 scopus 로고
    • The organizational culture of idea management: a creative climate for the management of ideas
    • Sage London
    • Ekvall, G. (1991), “The organizational culture of idea management: a creative climate for the management of ideas”, in Ed. Henry, J. and Ed. Walker, D. (Eds), Managing Innovation, Sage, London, pp. 73-9.
    • (1991) Managing Innovation , pp. 73-79
    • Ekvall, G.1    Henry, J.2    Walker, D.3
  • 25
    • 0001622525 scopus 로고    scopus 로고
    • Organizational climate for creativity and innovation
    • Ekvall, G. (1996), “Organizational climate for creativity and innovation”, European Journal of Work and Organizational Psychology, Vol. 5 No. 1, pp. 105-23.
    • (1996) European Journal of Work and Organizational Psychology , vol.5 , Issue.1 , pp. 105-123
    • Ekvall, G.1
  • 26
    • 0003883356 scopus 로고
    • Creative organizational climate: construction and validation of a measuring instrument
    • Faradet Report 2 The Swedish Council for Management and Work Life Issues Stockholm
    • Ekvall, G., Arvonen, J. and Waldenstrom-Lindblad, I. (1983), “Creative organizational climate: construction and validation of a measuring instrument”, Faradet Report 2, The Swedish Council for Management and Work Life Issues, Stockholm.
    • (1983)
    • Ekvall, G.1    Arvonen, J.2    Waldenstrom-Lindblad, I.3
  • 28
    • 84993106464 scopus 로고
    • Problem solving: a success story
    • Gibney, C. and Meiring, P. (1983), “Problem solving: a success story”, School Science and Mathematics, Vol. 83 No. 3, pp. 194-203.
    • (1983) School Science and Mathematics , vol.83 , Issue.3 , pp. 194-203
    • Gibney, C.1    Meiring, P.2
  • 29
    • 85032070283 scopus 로고
    • Creativity, autonomy, and the evaluation of creative work: artistic workers in organizations
    • Greenberg, E. (1992), “Creativity, autonomy, and the evaluation of creative work: artistic workers in organizations”, Journal of Creative Behaviour, Vol. 26, pp. 75-80.
    • (1992) Journal of Creative Behaviour , vol.26 , pp. 75-80
    • Greenberg, E.1
  • 32
    • 19644383957 scopus 로고
    • The creative professional
    • Half, R. (1994), “The creative professional”, Journal of Accountancy, Vol. 78.
    • (1994) Journal of Accountancy , vol.78
    • Half, R.1
  • 34
    • 0001283437 scopus 로고
    • Superiors' evaluations and subordinates' perceptions of transformational and transactional leadership
    • Hater, J. and Bass, B. (1988), “Superiors' evaluations and subordinates' perceptions of transformational and transactional leadership”, Journal of Applied Psychology, Vol. 73, pp. 695-702.
    • (1988) Journal of Applied Psychology , vol.73 , pp. 695-702
    • Hater, J.1    Bass, B.2
  • 36
    • 21644479183 scopus 로고    scopus 로고
    • Playing, leadership, and team development in innovative teams
    • doctoral thesis University of Technology Delft, NL
    • Hohn, H.D. (1999), “Playing, leadership, and team development in innovative teams”, doctoral thesis, University of Technology, Delft, NL.
    • (1999)
    • Hohn, H.D.1
  • 37
    • 0002587547 scopus 로고
    • Accounting firms cultures and creativity among accountants
    • Hood, J. and Koberg, C. (1991), “Accounting firms cultures and creativity among accountants”, Accounting Horizons, Vol. 5 No. 3, pp. 12-19.
    • (1991) Accounting Horizons , vol.5 , Issue.3 , pp. 12-19
    • Hood, J.1    Koberg, C.2
  • 38
    • 21344482356 scopus 로고
    • Transformational leadership, transactional leadership, locus of control, and support for innovation: key predictors of consolidated-business-unit-performance
    • Howell, J. and Avolio, B. (1993), “Transformational leadership, transactional leadership, locus of control, and support for innovation: key predictors of consolidated-business-unit-performance”, Journal of Applied Psychology, Vol. 78 No. 6, pp. 891-902.
    • (1993) Journal of Applied Psychology , vol.78 , Issue.6 , pp. 891-902
    • Howell, J.1    Avolio, B.2
  • 39
    • 33846782133 scopus 로고    scopus 로고
    • The climate for creativity and change in teams
    • Isaksen, S. and Lauer, K. (2002), “The climate for creativity and change in teams”, Creativity and Innovation Management, Vol. 11 No. 1, pp. 74-86.
    • (2002) Creativity and Innovation Management , vol.11 , Issue.1 , pp. 74-86
    • Isaksen, S.1    Lauer, K.2
  • 41
    • 84986106530 scopus 로고    scopus 로고
    • How can Reboredo Foster creativity in her current employees and nature creative individuals who join the company in the future
    • Jones, G. and McFadzean, E. (1997), “How can Reboredo Foster creativity in her current employees and nature creative individuals who join the company in the future”, Case Commentary, Harvard Business School, Vol. 75 No. 5, pp. 50-1.
    • (1997) Case Commentary, Harvard Business School , vol.75 , Issue.5 , pp. 50-51
    • Jones, G.1    McFadzean, E.2
  • 42
    • 0003953855 scopus 로고
    • Simon & Schuster New York, NY
    • Kanter, R. (1985), The Change Masters, Simon & Schuster, New York, NY.
    • (1985) The Change Masters
    • Kanter, R.1
  • 43
    • 84964133659 scopus 로고
    • Dimensions of management systems and performance in continuous process organizations
    • Keller, R. (1978), “Dimensions of management systems and performance in continuous process organizations”, Human Relations, Vol. 31, pp. 119-29.
    • (1978) Human Relations , vol.31 , pp. 119-129
    • Keller, R.1
  • 44
    • 0019738250 scopus 로고
    • Organizational innovation: the influence on individual, organizational and contextual factors and hospital adoption of techniques of technological and administrative innovations
    • Kimberley, J. and Evanisko, M. (1981), “Organizational innovation: the influence on individual, organizational and contextual factors and hospital adoption of techniques of technological and administrative innovations”, Academy of Management Journal, Vol. 24, pp. 689-713.
    • (1981) Academy of Management Journal , vol.24 , pp. 689-713
    • Kimberley, J.1    Evanisko, M.2
  • 45
    • 0041694642 scopus 로고
    • Adaptors and innovators: a description and measure
    • Kirton, M. (1976), “Adaptors and innovators: a description and measure”, Journal of Applied Psychology, Vol. 61, pp. 622-9.
    • (1976) Journal of Applied Psychology , vol.61 , pp. 622-629
    • Kirton, M.1
  • 47
    • 84992986107 scopus 로고
    • Culture: a critical review of concepts and definitions
    • Kroeber, A.L. and Kluckhohn, F. (1952), “Culture: a critical review of concepts and definitions”, Peabody Museum papers, Vol. 47 No. 1.
    • (1952) Peabody Museum papers , vol.47 , Issue.1
    • Kroeber, A.L.1    Kluckhohn, F.2
  • 50
    • 0034134948 scopus 로고    scopus 로고
    • The origins of prudence in accounting
    • Maltby, J. (2000), “The origins of prudence in accounting”, Critical Perspectives on Accounting, Vol. 11 No. 1, pp. 51-70.
    • (2000) Critical Perspectives on Accounting , vol.11 , Issue.1 , pp. 51-70
    • Maltby, J.1
  • 51
    • 84970101179 scopus 로고
    • Infusing cognitive strategies into teacher preparation programmes
    • Martin, S. (1984), “Infusing cognitive strategies into teacher preparation programmes”, Educational Leadership, Vol. 42, pp. 68-72.
    • (1984) Educational Leadership , vol.42 , pp. 68-72
    • Martin, S.1
  • 56
    • 0011320443 scopus 로고    scopus 로고
    • Managing creative group: strategies and tactics for innovation
    • Mumford, M. (2000), “Managing creative group: strategies and tactics for innovation”, Human Resource Management Review, Vol. 10, pp. 1-29.
    • (2000) Human Resource Management Review , vol.10 , pp. 1-29
    • Mumford, M.1
  • 58
    • 0003115035 scopus 로고
    • Creativity syndrome: integration, application and innovation
    • Mumford, M. and Gustafson, S.B. (1988), “Creativity syndrome: integration, application and innovation”, Psychological Bulletin, Vol. 103, pp. 27-43.
    • (1988) Psychological Bulletin , vol.103 , pp. 27-43
    • Mumford, M.1    Gustafson, S.B.2
  • 59
    • 0036889164 scopus 로고    scopus 로고
    • eading creative group: orchestrating expertise and relationships
    • Mumford, M., Scott, G., Gaddis, B. and Strange, J. (2002), “eading creative group: orchestrating expertise and relationships”, Leadership Quarterly, Vol. 13, pp. 705-50.
    • (2002) Leadership Quarterly , vol.13 , pp. 705-750
    • Mumford, M.1    Scott, G.2    Gaddis, B.3    Strange, J.4
  • 62
    • 0030305327 scopus 로고    scopus 로고
    • Employee creativity: personal and contextual factors at work
    • Oldham, G. and Cummings, A. (1996), “Employee creativity: personal and contextual factors at work”, Academy of Management Journal, Vol. 39 No. 3, pp. 607-34.
    • (1996) Academy of Management Journal , vol.39 , Issue.3 , pp. 607-634
    • Oldham, G.1    Cummings, A.2
  • 63
    • 0002716477 scopus 로고
    • G.C. Stern's organizational climate index: a reconceptualization and application to business organizations
    • Payne, R. and Pheysey, D. (1971), “G.C. Stern's organizational climate index: a reconceptualization and application to business organizations”, Organizational Behaviour and Human Performance, Vol. 6, pp. 77-98.
    • (1971) Organizational Behaviour and Human Performance , vol.6 , pp. 77-98
    • Payne, R.1    Pheysey, D.2
  • 64
    • 84991178139 scopus 로고
    • On studying organizational culture
    • Pettigrew, A. (1979), “On studying organizational culture”, Administrative Science Quarterly, Vol. 22, pp. 570-81.
    • (1979) Administrative Science Quarterly , vol.22 , pp. 570-581
    • Pettigrew, A.1
  • 65
    • 85015871733 scopus 로고    scopus 로고
    • From creative thinking to organizational learning via systems thinking? An illustration of critical creativity
    • Ragsdell, G. (2001), “From creative thinking to organizational learning via systems thinking? An illustration of critical creativity”, Creativity and Innovation Management, Vol. 10 No. 2, pp. 102-9.
    • (2001) Creativity and Innovation Management , vol.10 , Issue.2 , pp. 102-109
    • Ragsdell, G.1
  • 66
    • 0000635670 scopus 로고
    • An analysis of creativity
    • April
    • Rhodes, J.M. (1961), “An analysis of creativity”, Phi Delta Kappan, April, pp. 305-11.
    • (1961) Phi Delta Kappan , pp. 305-311
    • Rhodes, J.M.1
  • 68
    • 0001943751 scopus 로고
    • Creativity in MS/OR: training for creativity-findings in a European context
    • Rickards, T. and De Cock, C. (1994), “Creativity in MS/OR: training for creativity-findings in a European context”, Interfaces, Vol. 24 No. 6, pp. 59-65.
    • (1994) Interfaces , vol.24 , Issue.6 , pp. 59-65
    • Rickards, T.1    De Cock, C.2
  • 69
    • 0039561214 scopus 로고
    • Towards the identification of situational barriers to creative behaviors: the development of a self report inventory
    • Rickards, T. and Jones, L. (1991), “Towards the identification of situational barriers to creative behaviors: the development of a self report inventory”, Creativity Research Journal, Vol. 4 No. 4, pp. 303-15.
    • (1991) Creativity Research Journal , vol.4 , Issue.4 , pp. 303-315
    • Rickards, T.1    Jones, L.2
  • 70
    • 0442277991 scopus 로고    scopus 로고
    • The development of benign structures: towards a framework for understanding exceptional performance in project teams
    • Rickards, T. and Moger, S. (1999a), “The development of benign structures: towards a framework for understanding exceptional performance in project teams”, The International Journal of New Product Development & Innovation Management, Vol. 1 No. 2, pp. 141-54.
    • (1999) The International Journal of New Product Development & Innovation Management , vol.1 , Issue.2 , pp. 141-154
    • Rickards, T.1    Moger, S.2
  • 72
    • 0442293788 scopus 로고    scopus 로고
    • Creative leadership processes in project team development: an alternative to Tuckman's stage model
    • Rickards, T. and Moger, S. (2000), “Creative leadership processes in project team development: an alternative to Tuckman's stage model”, British Journal of Management, Vol. 11, pp. 273-83.
    • (2000) British Journal of Management , vol.11 , pp. 273-283
    • Rickards, T.1    Moger, S.2
  • 73
    • 0035615480 scopus 로고    scopus 로고
    • Development of a self-report instrument for exploring team factors, leadership and performance relationships
    • Rickards, T., Chen, M. and Moger, S. (2001), “Development of a self-report instrument for exploring team factors, leadership and performance relationships”, British Journal of Management, Vol. 12, pp. 243-50.
    • (2001) British Journal of Management , vol.12 , pp. 243-250
    • Rickards, T.1    Chen, M.2    Moger, S.3
  • 74
    • 84975895352 scopus 로고
    • The creative side of internal auditing
    • Sawyer, L. (1992), “The creative side of internal auditing”, Internal Auditor, Vol. 49 No. 6.
    • (1992) Internal Auditor , vol.49 , Issue.6
    • Sawyer, L.1
  • 76
    • 84992977280 scopus 로고    scopus 로고
    • The creative society: genius vis-à-vis
    • Hampton Press Cresskill, NJ
    • Simonton, D. (1999), “The creative society: genius vis-à-vis the Zeitgeist'”, in Ed. Montuori, A. and Ed. Purser, R.E. (Eds), Social Creativity, Vol. 1, Hampton Press, Cresskill, NJ.
    • (1999) Social Creativity , vol.1
    • Simonton, D.1    Montuori, A.2    Purser, R.E.3
  • 77
    • 0030273932 scopus 로고    scopus 로고
    • Generic climate maps: a strategic application of climate survey data?
    • Sparrow, P. and Gaston, K. (1996), “Generic climate maps: a strategic application of climate survey data?”, Journal of Organizational Behaviour, Vol. 17, pp. 679-98.
    • (1996) Journal of Organizational Behaviour , vol.17 , pp. 679-698
    • Sparrow, P.1    Gaston, K.2
  • 78
    • 0000688085 scopus 로고
    • Implicit theories of intelligence, creativity and wisdom
    • Sternberg, R. (1985), “Implicit theories of intelligence, creativity and wisdom”, Journal of Personality and Social Psychology, Vol. 49, pp. 607-27.
    • (1985) Journal of Personality and Social Psychology , vol.49 , pp. 607-627
    • Sternberg, R.1
  • 79
    • 85025227851 scopus 로고
    • Can we teach children to think creatively?
    • Torrance, E.P. (1972), “Can we teach children to think creatively?”, Journal of Creative Behavior, Vol. 6, pp. 114-43.
    • (1972) Journal of Creative Behavior , vol.6 , pp. 114-143
    • Torrance, E.P.1
  • 80
    • 0002246156 scopus 로고
    • Creativity as manifest in testing
    • Cambridge University Press Cambridge, MA
    • Torrance, E.P. (1988), “Creativity as manifest in testing”, in Ed. Sternberg, R.J. (Ed.), The Nature of Creativity, Cambridge University Press, Cambridge, MA.
    • (1988) The Nature of Creativity
    • Torrance, E.P.1    Sternberg, R.J.2
  • 81
    • 1642374239 scopus 로고    scopus 로고
    • The relevance of transformational leadership to nontraditional accounting services: information systems assurance and business consulting
    • Viator, R. (2001), “The relevance of transformational leadership to nontraditional accounting services: information systems assurance and business consulting”, Journal of Information Systems, Vol. 15 No. 2, pp. 99-125.
    • (2001) Journal of Information Systems , vol.15 , Issue.2 , pp. 99-125
    • Viator, R.1
  • 85
    • 84964129402 scopus 로고
    • Qualitative research and the study of leadership
    • Bryman, A., Bresnen, M., Breadsworth, A. and Keil, T. (1988), “Qualitative research and the study of leadership”, Human Relations, Vol. 41 No. 1, pp. 13-30.
    • (1988) Human Relations , vol.41 , Issue.1 , pp. 13-30
    • Bryman, A.1    Bresnen, M.2    Breadsworth, A.3    Keil, T.4
  • 87
    • 0002345208 scopus 로고    scopus 로고
    • Tacit knowledge, innovation, and technology transfer
    • Howells, J. (1996), “Tacit knowledge, innovation, and technology transfer”, Technology Analysis & Strategic Management, Vol. 8 No. 2, pp. 91-106.
    • (1996) Technology Analysis & Strategic Management , vol.8 , Issue.2 , pp. 91-106
    • Howells, J.1
  • 88
    • 0032397423 scopus 로고    scopus 로고
    • The role of Tacit knowledge in group innovation
    • Leonard, D. and Sensiper, S. (1998), “The role of Tacit knowledge in group innovation”, California Management Review, Vol. 40 No. 3, pp. 112-32.
    • (1998) California Management Review , vol.40 , Issue.3 , pp. 112-132
    • Leonard, D.1    Sensiper, S.2
  • 89
    • 0035644080 scopus 로고    scopus 로고
    • Tacit knowledge and knowledge management
    • Lubit, R. (2001), “Tacit knowledge and knowledge management”, Organizational Dynamics, Vol. 29 No. 4, pp. 164-78.
    • (2001) Organizational Dynamics , vol.29 , Issue.4 , pp. 164-178
    • Lubit, R.1
  • 90
    • 0003726404 scopus 로고
    • Applied logistic regression analysis
    • Sage University Paper Series on Quantitative Applications in the Social Sciences Sage Thousand Oaks, CA
    • Menard, S. (1995), “Applied logistic regression analysis”, Sage University Paper Series on Quantitative Applications in the Social Sciences, Sage, Thousand Oaks, CA.
    • (1995)
    • Menard, S.1
  • 92
  • 93
    • 0029546123 scopus 로고
    • Qualitative and quantitative methods: is there an alternative?
    • Sechrest, L. and Sidani, S. (1995), “Qualitative and quantitative methods: is there an alternative?”, Evaluation and Programme Planning, Vol. 18 No. 1, pp. 77-87.
    • (1995) Evaluation and Programme Planning , vol.18 , Issue.1 , pp. 77-87
    • Sechrest, L.1    Sidani, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.