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How does interactive use of budgets affect creativity?

How does interactive use of budgets affect creativity? The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity.Design/methodology/approachSurvey data was collected from mid-level managers in publicly listed Indonesian companies. The data was analysed using partial least squares.FindingsThe findings indicate that while there is no direct association between an interactive use of budgets and individual creativity, an interactive use of budgets can affect individual creativity via role clarity.Originality/valueThis study is one of only a few studies that provide empirical evidence on the relationships between individual creativity, role clarity and the interactive use of budgets. While previous studies have been undertaken in Western countries such as the USA and the UK, this study focuses on an emerging economy – Indonesia in which firms have been trying to improve individual creativity. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

How does interactive use of budgets affect creativity?

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0114-0582
DOI
10.1108/par-05-2019-0054
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity.Design/methodology/approachSurvey data was collected from mid-level managers in publicly listed Indonesian companies. The data was analysed using partial least squares.FindingsThe findings indicate that while there is no direct association between an interactive use of budgets and individual creativity, an interactive use of budgets can affect individual creativity via role clarity.Originality/valueThis study is one of only a few studies that provide empirical evidence on the relationships between individual creativity, role clarity and the interactive use of budgets. While previous studies have been undertaken in Western countries such as the USA and the UK, this study focuses on an emerging economy – Indonesia in which firms have been trying to improve individual creativity.

Journal

Pacific Accounting ReviewEmerald Publishing

Published: Apr 2, 2020

Keywords: Indonesia; Budgets; Role clarity; Individual creativity; Interactive control

References