Exploration of creativity in accounting domain

ENThe aspiration to be creative worldwide seems nowadays to be compulsory in any field of economic activity related to business practice. Although discussions of creativity root back at least to Plato and Aristotle, the creativity in its modern meaning has been the subject of scientific research just since the call for structured investigation by the president of the American Psychological Association J.P. Guilford in 1950. Thus over the ensuing sixty-plus years creativity research has respectively spanned in different fields of social sciences connected with business theory and practice. However, there is still a lack of research on creativity in the context of accounting domain. The purpose of the paper is to explore understanding and assessing of accounting related creativity. Thus, the paper analyses the concept, definitions and assessing approaches of creativity with regard to accounting practice having been introduced in relevant international resources. Furthermore a coherent research on perceptions of accounting of professional bachelor programmes’ students – those are currently studying at Business Management Faculty of Vilniaus Kolegija/ University of Applied Sciences – with regard to their inherent creativity and other influencing elements of the perceptions is presented. Finally, the paper provides conclusions, limitations and insights for feasible research.