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date: 03 August 2020

Abstract and Keywords

This chapter argues that designing management control systems to enhance creativity requires a fundamental shift in how these systems are conceptualized, namely, as enablers of creativity. Concepts such as diagnostic and interactive, enabling and coercive, and inspirational and directional provide a head start in this respect. A new research agenda is proposed around three main lines: first, the exploration of traditional control concepts in an environment where intrinsic motivation dominates; second, the study of how management control systems are designed and used in settings where aesthetic creativity plays a central role; and, third, an investigation of the differences across management control systems as creativity, organizational design, and people’s characteristics vary. Research focused on the link between management control systems and intrinsic motivation, aesthetic creativity, and contextual variables will enhance our understanding of a topic that is central to innovation and increasingly important in establishing competitive advantage.

Keywords: Creativity, innovation, management accounting, control, incentives, motivation

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