“…More recently, this literature has been focusing on distinguishing different types of creativity and innovation (e.g., Pfister 2014; Cools, Stouthuysen, and Van den Abbeele 2017; Davila and Ditillo 2017). 6 Several management accounting studies consider SDT more generally, thereby examining, for example, its role in budget participation (Wong-On-Wing, Guo, and Lui 2010), strategic planning meetings (De Baerdemaeker and Bruggeman 2015), performance metric design (Groen, Wouters, and Wilderom 2017), subjective performance evaluation (Kunz 2015), and control systems for scholarly work (Sutton and Brown 2016). 7 The literature on target setting suggests, as might be expected, that challenging, but likely achievable, targets are often optimal for motivational purposes (Stedry 1960;Merchant and Manzoni 1989).…”