Extension of Management Control Theory to Promote Organizational Ambidexterity

Abstract

In this paper, we explored the potential of the “organizational ambidexterity” concept to enrich Management Control (MC) theory. Achieving ambidexterity is not a uniform process, as various options coexist. Traditional MC research, rooted in existing business operations, often overlooked the uncharted territory of new business development. In existing businesses, management control that simultaneously pursues both exploitation and exploration has garnered significant academic attention.