{"title":"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","authors":"Basil P. Tucker, Ian P. B. Halkett, A. James","doi":"10.2308/jmar-19-047","DOIUrl":null,"url":null,"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.","PeriodicalId":46474,"journal":{"name":"Journal of Management Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.4000,"publicationDate":"2020-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"6","resultStr":"{\"title\":\"Necessity: The Mother of Invention? The Tension Between Management Control and Creativity: Lessons from Apollo 13\",\"authors\":\"Basil P. Tucker, Ian P. B. Halkett, A. James\",\"doi\":\"10.2308/jmar-19-047\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":46474,\"journal\":{\"name\":\"Journal of Management Accounting Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.4000,\"publicationDate\":\"2020-09-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"6\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Management Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/jmar-19-047\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Management Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/jmar-19-047","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Necessity: The Mother of Invention? The Tension Between Management Control and Creativity: Lessons from Apollo 13
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.
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.