Journal of Regional Economics Indonesia
Vol. 7 No. 1 (2026): February 2026

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

Watti, Risa (Unknown)
Dihardjo, Djojo (Unknown)



Article Info

Publish Date
27 Feb 2026

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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Journal Info

Abbrev

jrei

Publisher

Subject

Economics, Econometrics & Finance

Description

The Journal of Regional Economics Indonesia welcomes studies on the themes of development economics, especially those concerning four main issues, namely: (i) regional finance; (ii) banking; (iii) human resources; and (iv) regional / spatial economics. These four issues are obtained through ...