From Personality to Performance: The Mediating Role of Creativity in Behavioral Management Accounting Systems

Authors

  • Risa Watti Department of Accounting, Faculty of Economics and Business, Universitas Wijaya Kusuma Surabayaand Business, Universitas Wijaya Kusuma Surabaya
  • Djojo Dihardjo Department of Management, Faculty of Economics and Business, Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.26905/jrei.v7i1.16786

Keywords:

Big Five Personality

Abstract

This study examines the influence of Big Five personality traits on member performance, with creativity as a mediating mechanism, from a behavioral management accounting perspective. While prior research links personality and performance, limited evidence exists in non-profit community settings emphasizing non-financial performance measurement. Using survey data collected from active members of a community-based organization in Surabaya, this study applies Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the proposed relationships. The findings indicate that Big Five personality traits significantly influence creativity, which in turn positively affects member performance. Personality also demonstrates a direct effect on performance. Creativity partially mediates the relationship between personality and non-financial performance. These results highlight the importance of behavioral factors in strengthening management control systems and improving non-financial performance outcomes. The study contributes to behavioral management accounting literature by integrating personality and creativity within a community organization context.

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Published

2026-02-27

Issue

Vol. 7 No. 1 (2026): February 2026

Section

Articles

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