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Keywords: Creativity
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Journal Articles
Management accounting as an epistemic method guided by Socratic maieutics in innovative practices
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Qualitative Research in Accounting & Management (2026) 23 (3): 281–307.
Published: 09 January 2026
...Jakob Mathias Liboriussen; Rikke Jakobsen Purpose This study aims to conceptualise how management accountants involved in innovative practices can contribute to creativity and innovation through dialogical and supportive management accounting practices. Design/methodology/approach The research...
Journal Articles
“There’s no place in a creative environment for a guy watching the figures”: a meso-level analysis of the use of budgeting by music producers
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Qualitative Research in Accounting & Management (2025) 22 (4-5): 375–400.
Published: 15 April 2025
...Darren Jubb Purpose The purpose of this paper is to conduct a meso-level analysis of the use of budgeting by creative individuals involved in the production of popular music, an area where there is tension between creativity and control. Design/methodology/approach The paper gathers interview...
Journal Articles
A learning method of trust building: beyond the performance management of artistic events
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Qualitative Research in Accounting & Management (2021) 18 (4-5): 516–544.
Published: 04 October 2021
...Jakob Mathias Liboriussen; Hanne Nørreklit; Mihaela Trenca Purpose This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building...
Journal Articles
Bridging management control systems and innovation: The evolution of the research and possible research directions
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Qualitative Research in Accounting & Management (2019) 16 (3): 342–372.
Published: 18 July 2019
..., control has been seen as a constraint on the freedom, creativity, experimentation, and flexibility of the developers and, therefore, detrimental to innovation (Davila et al., 2009a ; Christner and Strömsten, 2015). MCSs were seen as a way to have unenthusiastic and compliant employees (Ouchi...
Journal Articles
Line-item budgeting and film-production: Exploring some benefits of budget constraints on creativity
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Qualitative Research in Accounting & Management (2015) 12 (4): 321–345.
Published: 12 October 2015
...Prof. John Burns, Prof. Bill Nixon; Ivar Friis; Allan Hansen Purpose – This paper aims to explore the role of line-item budgeting in film production in an effort to illustrate the positive effects that budgetary constraints can have on creativity. Design/methodology/approach – Using...
