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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.
Pacific Accounting Review – Emerald Publishing
Published: Apr 2, 2020
Keywords: Indonesia; Budgets; Role clarity; Individual creativity; Interactive control
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