“…Starting with Kachelmeier et al's (2008) seminal study, a research stream has evolved in management accounting which analyzes the effects of performance evaluation and linked rewards on creativity (Brüggen et al, 2017;Chen et al, 2012;Grabner, 2014;Grabner et al, 2020;Grabner and Speckbacher, 2016;Kachelmeier et al, 2008;Kachelmeier et al, 2018;Kachelmeier and Williamson, 2010;Klein and Speckbacher, 2020;Speckbacher, 2017;Speckbacher and Wabnegg, 2020).…”