Thoughts on the structure of management systems to encourage creativity and innovation

Management accounting and control systems play a relevant role in the creative side of the innovation process. However, the traditional paradigm of this research field focused on optimizing efficiencies in the organization if it runs into problems when confronted with creativity. To progress on our understanding of the role of these systems in creative settings, our assumptions need to be challenged. Studies have to look at new systems and also reinterpret the role of traditional tools such as budgets and incentives. The focus of the researcher will change from the design of the tools themselves to their use and the interaction of these tools with concepts such as inspiration, identity, and social trends. Successful organizations today rely to a larger extent on creativity and innovation to gain competitive advantages and also combine an environment supportive to this new competitive dimension with a relentless focus on execution. They manage this organizational duality of systems to maintain a delicate equilibrium between chaos and routine.