On Creative Accounting: Two Creativity Myths
Harvard Business Review
NOVEMBER 29, 2010
Say that in a roomful of managers, and you get nervous laughter. Wall Street's " financial innovations " of recent years seem to have given creativity a bad name. Two myths about creativity underlie the squeamishness: First, that creativity is morally, ethically good. Notice: That second part of the creativity definition — "appropriate to some goal" — doesn't mean that the goal is necessarily ethical. "Creative accounting" is really bad.