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Keywords: divergent thinking
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 229–248.
Published: 01 March 2024
...Steven J. Kachelmeier; R. Alan Webb; Michael G. Williamson ABSTRACT Toward the goal of reconciling conflicting arguments on whether performance-based incentives facilitate or impede divergent thinking, we identify a feature common to prior demonstrations of negative incentive effects...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (1): 351–369.
Published: 01 January 2015
... tasks requiring creativity, where training in metacognition—consciously thinking about one's thought process—improves task performance. As a result, we train lower-level auditors to use a sequential thought process comprised of two metacognitive skills: divergent thinking, where they generate...