The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
Management Control Systems Supporting the Management of Creative Team Activities
Maiko Kodama, Yu Hiasa, Ayuko Komura, Hitomi Toyosaki, Kayo Mitani, Yuri Fukaya
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Keywords: Management Control Systems, Interdependence, Enabling Control, Coercive Control, Managerial Attention, Collective Creativity, Creative Industry
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2025 Volume 49 Issue 1-2 Pages 56-68

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Abstract

This study aims to examine the types of formalization of management control systems that support creative team activities characterized by complex interdependencies. An analysis of 259 lower-level managers in the creative industries revealed that managerial attention significantly mediates the relationship between enabling and coercive controls and collective creativity.

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