Conventional wisdom presumes that accounting professionals have little capability for creative thinking. An alternative view is that accountants display creativity when provided with organisational opportunities. This view has been tested in a comparative study of professionals drawn from similar educational backgrounds and allocated to consulting, audit and tax duties within the headquarters of a major international firm in Saudi Arabia. A benchmarking approach was adapted. Those professionals placed in the consulting department reported more positive climates and creative outputs. There was evidence that there was scope for increasing the creativity to organisational advantage within the audit, tax and related functions, through more transformational leadership interventions. In view of the educational similarities of the samples, it is concluded that any lack of creative performance within the audit and tax functions is not due to individual deficiencies. Team development and leadership interventions are suggested as promising means of addressing any “creativity gap” in audit and tax team processes.
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 No. 1, pp. 7-18. https://doi.org/10.1108/02686900310454156Download as .RIS
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