Journal of Business Accounting and Finance Perspectives
(ISSN: 2603-7475) Open Access Journal
JBAFP 2020, 2(2), 8; doi: 10.35995/jbafp2020008
Received: 27 Aug 2019 / Revised: 12 Feb 2020 / Accepted: 12 Feb 2020 / Published: 14 Feb 2020
Young firms and established firms have a tendency to emphasize one type of organizational learning to their detriment. This reduces organizational ambidexterity and makes them susceptible to failure. This study explores how two high-tech manufacturing firms use cost information from an accounting system to balance exploitation and exploration learning for ambidexterity. A successful growth firm and a revival firm are examined since both of these business life-cycle stages focus on a strategy of aggressive building. The evidence shows that the use of cost information to balance learning and achieve ambidexterity is different between a growth firm and revival firm. The use of cost information for exploitation and exploration is undertaken by taking each firm’s learning pre-disposition, pivoting organizational culture, and utilizing a functional structure to realize contextual and structural ambidexterity. This study provides preliminary models for future research on accounting and the organizational elements for achieving organizational ambidexterity.
Keywords: activity-based costing; ambidexterity; exploitation; exploration; variable costing
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
Lee, M.T.; Gaudioso, N.V. Understanding Firm Growth and Revival through Ambidexterity: An Accounting and Organizational Perspective. JBAFP 2020, 2, 8.
Lee MT, Gaudioso NV. Understanding Firm Growth and Revival through Ambidexterity: An Accounting and Organizational Perspective. Journal of Business Accounting and Finance Perspectives. 2020; 2(2):8.
Lee, Michael T.; Gaudioso, Nicholas V. 2020. "Understanding Firm Growth and Revival through Ambidexterity: An Accounting and Organizational Perspective." JBAFP 2, no. 2: 8.