In Search of the Creative Accountants: An Investigation of Creativity Variation in Regional Accounting Firms

Creativity in accounting has traditionally been perceived negatively; however, with rapid technological advances and globalisation, creativity is increasingly being identified as a necessary skill for the profession. The purpose of this study was to investigate whether levels individual accountants perceptions their varied across different hierarchical service areas regional firms. A survey conducted professional working Australian Responses were analysed using Multivariate Analysis Variance. This found that accountants’ importance are significantly related firm culture; these relationships are, some extent, moderated by hierarchal level accountants. highlights facilitate creativity, managers must consider organisational culture exists within firms, how higher-level can be involved facilitating desired cultural shifts. Weak or no evidence support effects area on accountant’s creativity.