%0 Journal Article
%A Lee, Michael T. Lee
%A Gaudioso, Nicholas V. Gaudioso
%D 2020
%J Journal of Business Accounting and Finance Perspectives

%@ 2603-7475

%V 2
%N 2
%P 8

%T Understanding Firm Growth and Revival through Ambidexterity: An Accounting and Organizational Perspective
%M doi:10.35995/jbafp2020008
%U https://jbafp.archive.jams.pub/article/2/2/26
%X 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.