Influence of Exploration and Exploitation on Organizational Behavior in Management Accounting

A Preparatory Analysis in Japanese Companies

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.