Necessity: The Mother of Invention? The Tension Between Management Control and Creativity: Lessons from Apollo 13

IF 1.4 Q3 BUSINESS, FINANCE Journal of Management Accounting Research Pub Date : 2020-09-02 DOI:10.2308/jmar-19-047
Basil P. Tucker, Ian P. B. Halkett, A. James
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引用次数: 6

Abstract

This case study develops our understanding of the ways in which management control and creativity co-exist within organizations. We extend current understandings of how management control and creativity may combine by theorizing a broad typological framework comprising four basic forms. We postulate that not only can control and creativity co-exist, but that they are mutually reliant and can function concurrently to differing extents within one operational entity as circumstances dictate. The case we use to illustrate our framework is based on a review of NASA documentation and first-person accounts of the ill-fated Apollo 13 mission during which the need to manage the apparent dichotomy between control and creativity was literally a matter of life and death. Our findings serve as a foundational basis for further empirical and theoretical enquiry and offer research directions that may provide a deeper understanding of the ways in which control and creativity may combine.
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必要性:发明之母?管理控制与创造力之间的张力——阿波罗13号的启示
这个案例研究发展了我们对管理控制和创造力在组织中共存的方式的理解。我们通过理论化一个包含四种基本形式的广泛类型框架,扩展了目前对管理控制和创造力如何结合的理解。我们假设控制和创造力不仅可以共存,而且它们是相互依赖的,并且可以根据情况在一个操作实体中同时在不同程度上发挥作用。我们用来说明我们的框架的案例是基于对美国国家航空航天局(NASA)文件的回顾,以及对命运多端的阿波罗13号任务的第一人称描述。在阿波罗13号任务期间,管理控制和创造力之间明显的二分法的需要,实际上是一个生死攸关的问题。我们的发现为进一步的实证和理论研究提供了基础,并提供了研究方向,可以更深入地理解控制和创造力可能结合的方式。
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来源期刊
CiteScore
2.90
自引率
5.90%
发文量
21
期刊介绍: The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.
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