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...

Traditional audits play a powerful role in helping companies change. A “creativity audit” can play a similar role in helping a company overcome possible blocks to the creativity of its employees. The auditors now become change agents, and their method of data collection and feedback is the...