Liderança, incentivo, desempenho no trabalho, processo criativo, startups.


Purpose: The overall goal of this paper is to, initially, examine the relationship between leadership (transformational versus transactional) and creative thinking style (divergent versus convergent), then the relationship between creative thinking style and job performance and, finally, whether this last relationship depends on the use of incentives.

Method: We conducted a survey with start-up managers, at Scaleup stage, registered at ABStartups (Brazilian Startup Association). From the 96 responses obtained, we analyzed the data using structural equation modeling, with the method of partial least squares.

Results: According to hypotheses, we show that transformational (transactional) leadership is positively associated with divergent (convergent) thinking. Moreover, both styles of creative thinking are positively associated with job performance. Finally, the use of incentives influences only the relationship between convergent thinking and job performance, but not the relationship between divergent thinking and job performance.

Contributions: The main practical implications of our results are that organizations need to consider the desired creative thinking style in defining the leadership profile, so that their leaders can stimulate the desired levels of creativity. In addition, the use of incentive schemes can be more efficient to motivate convergent thinking in creative processes.


Download data is not yet available.

Author Biographies

Ricardo Suave, Universidade Estadual do Centro-Oeste (UNICENTRO)

Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (FEA-USP)

Professor no Departamento de Ciências Contábeis na Universidade Estadual do Centro-Oeste (UNICENTRO)

Andson Braga de Aguiar, Universidade de São Paulo (USP)

Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (FEA-USP)

Professor no Departamento de Ciências Contábeis na Universidade de São Paulo (FEA USP)


Abstartups. (2020). Por dentro do StartupBase. Disponível em: https://abstartups.com.br/por-dentro-do-startupbase/. Acesso em: 22/04/2020.

Afsar, B., Badir, Y. F., Saeed, B. B., & Hafeez, S. (2017). Transformational and transactional leadership and employee’s entrepreneurial behavior in knowledge–intensive industries. The International Journal of Human Resource Management, 28(2), 307-332.

Aguiar, A. B., & Suave, R. (2020). Pesquisa sobre Criatividade em Contabilidade Gerencial: Visão Geral e Oportunidades de Pesquisa no Contexto Brasileiro. Revista de Educação e Pesquisa em Contabilidade (REPeC), 14(1), 5-13.

Altoé, S. M. L., Pacheco, V., & Espejo, M. M. dos S. B. (2018). Estilos de liderança e o uso do sistema de controle gerencial: evidências do nível de formação de gestores de topo. Advances in Scientific & Applied Accounting, 11(2), 224-245.

Amabile, T. M. (1983). The social psychology of creativity: A componential conceptualization. Journal of Personality and Social Psychology, 45(2), 357-376.

Amabile, T. M. (1996). Creativity in context: Update to the social psychology of creativity. Westview press.

Amabile, T. M. (1997). Motivating creativity in organizations: on doing what you love and loving what you do. California Management Review, 40(1), 39-58.

Amabile, T. M. (1998). How to kill creativity. Boston, MA: Harvard Business School Publishing.

Amabile, T. M., & Khaire, M. (2008). Creativity and the role of the leader. Harvard Business Review. https://hbr.org/2008/10/creativity-and-the-role-of-the-leader

Anderson, N., Potočnik, K., & Zhou, J. (2014). Innovation and creativity in organizations: A state-of-the-science review, prospective commentary, and guiding framework. Journal of Management, 40(5), 1297-1333.

Avolio, B. J., Bass, B. M., & Jung, D. I. (1999). Re‐examining the components of transformational and transactional leadership using the Multifactor Leadership. Journal of Occupational and Organizational Psychology, 72(4), 441-462.

Baker, G. P., Jensen, M. C., & Murphy, K. J. (1988). Compensation and incentives: Practice vs. theory. The journal of Finance, 43(3), 593-616.

Basadur, M. (1997). Organizational development interventions for enhancing creativity in the workplace. The Journal of Creative Behavior, 31(1), 59-72.

Basadur, M. S. (1993). Impacts and outcomes of creativity in organizational settings. In S. G. Isaksen, M. C. Murdock, R. L. Firestein, and D. J.Treffinger (Eds.), Nurturing and developing creativity: The emergenceof a discipline (pp. 278-313). Norwood, NJ: Ablex.

Basadur, M., & Finkbeiner, C. T. (1985). Measuring preference for ideation in creative problem-solving training. The Journal of applied behavioral science, 21(1), 37-49.

Bass, B. M. (1990). From transactional to transformational leadership: Learning to share the vision. Organizational Dynamics, 18(3), 19-31.

Berg, J. M. (2016). Balancing on the creative highwire: Forecasting the success of novel ideas in organizations. Administrative Science Quarterly, 61(3), 433-468.

Bharadwaj, S., & Menon, A. (2000). Making innovation happen in organizations: individual creativity mechanisms, organizational creativity mechanisms or both? Journal of Product Innovation Management: An International Publication of the Product Development & Management Association, 17(6), 424-434.

Bido, D. de S., & da Silva, D. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 1-31.

Bol, J. C. (2008). Subjectivity in Compensation Contracting. Journal of Accounting Literature, 27, 1-24.

Bono, J. E., & Judge, T. A. (2004). Personality and transformational and transactional leadership: a meta-analysis. Journal of applied psychology, 89(5), 901-910.

Brickley, J., Smith, C., & Zimmerman, J. (2009). Managerial economics and organizational architecture. McGraw-Hill Education.

Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295–336). Lawrence Erlbaum Associates.

Cohen, J. (1988). Statistical power analysis for the behavioral sciences. 2. ed. New York: Psychology Press.

Cropley, A. (2006). In praise of convergent thinking. Creativity Research Journal, 18(3), 391-404.

Cruz, A. P. C. D., Frezatti, F., & Bido, D. D. S. (2015). Estilo de liderança, controle gerencial e inovação: Papel das alavancas de controle. Revista de Administração Contemporânea, 19(6), 772-794.

Deichmann, D., & Stam, D. (2015). Leveraging transformational and transactional leadership to cultivate the generation of organization-focused ideas. The Leadership Quarterly, 26(2), 204-219.

Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.

Gong, Y., Huang, J. C., & Farh, J. L. (2009). Employee learning orientation, transformational leadership, and employee creativity: The mediating role of employee creative self-efficacy. Academy of Management Journal, 52(4), 765-778.

Grabner, I. (2014). Incentive system design in creativity-dependent firms. The Accounting Review, 89(5), 1729-1750.

Grabner, I., & Speckbacher, G. (2016). The cost of creativity: A control perspective. Accounting, Organizations and Society, 48, 31-42.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling. 2. ed. Thousand Oaks: Sage.

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.

Harman, H. H. (1976). Modern factor analysis. University of Chicago press.

Howell, J. M., & Avolio, B. J. (1993). Transformational leadership, transactional leadership, locus of control, and support for innovation: Key predictors of consolidated-business-unit performance. Journal of Applied Psychology, 78(6), 891-902.

Hughes, D. J., Lee, A., Tian, A. W., Newman, A., & Legood, A. (2018). Leadership, creativity, and innovation: A critical review and practical recommendations. The Leadership Quarterly, 29(5), 549-569.

Im, S., Montoya, M. M., & Workman Jr, J. P. (2013). Antecedents and consequences of creativity in product innovation teams. Journal of Product Innovation Management, 30(1), 170-185.

Judge, T. A., & Piccolo, R. F. (2004). Transformational and transactional leadership: a meta-analytic test of their relative validity. Journal of Applied Psychology, 89(5), 755-768.

Jung, D. I. (2001). Transformational and transactional leadership and their effects on creativity in groups. Creativity Research Journal, 13(2), 185-195.

Kachelmeier, S. J., & Williamson, M. G. (2010). Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity. The Accounting Review, 85(5), 1669-1691.

Kachelmeier, S. J., Reichert, B. E., & Williamson, M. G. (2008). Measuring and motivating quantity, creativity, or both. Journal of Accounting Research, 46(2), 341-373.

Kenny, D. A. (2018). Moderation. Disponível em: http://davidakenny.net/cm/moderation.htm

Kuhnert, K. W., & Lewis, P. (1987). Transactional and transformational leadership: A constructive/developmental analysis. Academy of Management Review, 12(4), 648-657.

Lazear, E. P., & Gibbs, M. (2008). Personnel Economics in Practice. John Wiley & Sons.

Liu, W., Lepak, D. P., Takeuchi, R., & Sims Jr, H. P. (2003). Matching leadership styles with employment modes: Strategic human resource management perspective. Human Resource Management Review, 13(1), 127-152.

Lu, J. G., Akinola, M., & Mason, M. F. (2017). “Switching On” creativity: Task switching can increase creativity by reducing cognitive fixation. Organizational Behavior and Human Decision Processes, 139, 63-75.

Muzzio, H., & Paiva Júnior, F. G. (2018). Organizational Creativity Management: Discussion Elements. Revista de Administração Contemporânea, 22(6), 922-939.

Nonaka, I. (1991). The knowledge-creating company. Harvard Business Review, 69(6), 96-104.

Pieterse, A. N., Van Knippenberg, D., Schippers, M., & Stam, D. (2010). Transformational and transactional leadership and innovative behavior: The moderating role of psychological empowerment. Journal of Organizational Behavior, 31(4), 609-623.

Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879-903.

Prendergast, C. (1999). The provision of incentives in firms. Journal of economic literature, 37(1), 7-63.

Rank, J., Nelson, N. E., Allen, T. D., & Xu, X. (2009). Leadership predictors of innovation and task performance: Subordinates' self‐esteem and self‐presentation as moderators. Journal of Occupational and Organizational Psychology, 82(3), 465-489.

Revilla, E. (2019). O dilema da criatividade. RAE-Revista de Administração de Empresas, 59(2), 149-153.

Ringle, C. M., Silva, D. da, & Bido, D. D. S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73.

Shambaugh, R. (2019). How to unlock your team’s creativity. Harvard Business Review. https://hbr.org/2019/01/how-to-unlock-your-teams-creativity

Solomon, Y. (2010). From startup to maturity: A case study of employee creativity antecedents in high tech companies. Capella University.

Sosik, J. J., Kahai, S. S., & Avolio, B. J. (1998). Transformational leadership and dimensions of creativity: Motivating idea generation in computer-mediated groups. Creativity Research Journal, 11(2), 111-121.

Speckbacher, G. (2017). Creativity research in management accounting: A commentary. Journal of Management Accounting Research, 29(3), 49-54.

Tieppo, G. M. de S., Reis, G. G., & Picchiai, D. (2016). Mozart, Rock e a Ativação da Criatividade. Revista de Administração Contemporânea, 20(3), 261-282.

Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159-175.

Zhang, W., Sun, S. L., Jiang, Y., & Zhang, W. (2019). Openness to experience and team creativity: Effects of knowledge sharing and transformational leadership. Creativity Research Journal, 31(1), 62-73.

Zhang, X., & Bartol, K. M. (2010). The influence of creative process engagement on employee creative performance and overall job performance: A curvilinear assessment. Journal of Applied Psychology, 95(5), 862-873.



How to Cite

Suave, R., & Aguiar, A. B. de. (2021). LEADERSHIP, CREATIVE THINKING STYLE AND INCENTIVES FOR JOB PERFORMANCE IN STARTUPS. Advances in Scientific and Applied Accounting, 14(2), 252–264/265. https://doi.org/10.14392/asaa.2021140210




Most read articles by the same author(s)