Influence of Exploration and Exploitation on Organizational Behavior in Management Accounting

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  • 探索と深化が日本企業の管理会計行動に与える影響
  • 探索と深化が日本企業の管理会計行動に与える影響 : 予備的研究
  • タンサク ト シンカ ガ ニホン キギョウ ノ カンリ カイケイ コウドウ ニ アタエル エイキョウ : ヨビテキ ケンキュウ
  • 予備的研究
  • A Preparatory Analysis in Japanese Companies

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Abstract

This paper aims to examine the influence of exploration, exploitation and organizational ambidexterity on Japanese management accounting behavior in a preparatory analysis based on mail survey data. As the results, first, we identified that exploration has a positive impact on performance-based reward. Second, we identified that exploitation has positive impacts on open book management and management through figures. Unfortunately, we suggested the impact of organizational ambidexterity on only open book management and couldn’t confirm the impact on “Zero Defects” oriented.

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