Regional accounting firms face significant challenges, such as increasing competition, limited resources, and pressure to provide diverse and complex services. Creativity is considered essential in addressing these challenges. Accordingly, this study investigates how creativity is perceived and the extent to which it is supported in regional Australian accounting firms. This study involves a survey of accountants working in regional Australian accounting firms. While prior studies suggest there is a perceived conflict between accountant’s creativity and their ethical decision-making, as well as a perceived conflict between accountant’s creativity and productivity; the results of this study suggest that these perceptions are not widely held within regional Australian firms. Rather, this study identifies a culture within regional firms that is perceived to be moderately supportive of creativity and an overall attitude that creativity is valued in regional Australian accounting firms.
Regional Science Association, Australia and New Zealand Section 2017