Performance implications of exploratory and exploitative innovation: the role of management control systems

References

• Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189–204. https://doi.org/10.1016/S0361-3682(98)00059-2
   Web of Science ®Google Scholar
• Adler, P. S., & Chen, C. X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society, 36(2), 63–85. https://doi.org/10.1016/j.aos.2011.02.002
   Web of Science ®Google Scholar
• Armstrong, J. S., & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14(3), 396–402. https://doi.org/10.1177/002224377701400320
   Web of Science ®Google Scholar
• Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society, 28(7-8), 675–698. https://doi.org/10.1016/S0361-3682(02)00102-2
   Web of Science ®Google Scholar
• Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
   Web of Science ®Google Scholar
• Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12–30. https://doi.org/10.1016/j.mar.2015.04.003
   Web of Science ®Google Scholar
• Bedford, D. S., Bisbe, J., & Sweeney, B. (2019). Performance measurement systems as generators of cognitive conflict in ambidextrous firms. Accounting, Organizations and Society, 72, 21–37. https://doi.org/10.1016/j.aos.2018.05.010
   Web of Science ®Google Scholar
• Bedford, D. S., Bisbe, J., & Sweeney, B. (2022). The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity. Management Accounting Research, 57, 100805. https://doi.org/10.1016/j.mar.2022.100805
   Web of Science ®Google Scholar
• Benner, M. J., & Tushman, M. L. (2003). Exploitation, exploration, and process management: The productivity dilemma revisited. The Academy of Management Review, 28(2), 238–256. https://doi.org/10.5465/amr.2003.9416096
   Web of Science ®Google Scholar
• Benner, M. J., & Tushman, M. L. (2015). Reflections on the 2013 decade award—“Exploitation, exploration, and process management: The productivity dilemma revisited” ten years later. Academy of Management Review, 40(4), 497–514. https://doi.org/10.5465/amr.2015.0042
   Web of Science ®Google Scholar
• Bisbe, J., Batista-Foguet, J.-M., & Chenhall, R. (2007). Defining management accounting constructs: A methodological note on the risks of conceptual misspecification. Accounting, Organizations and Society, 32(7-8), 789–820. https://doi.org/10.1016/j.aos.2006.09.010
   Web of Science ®Google Scholar
• Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/j.aos.2003.10.010
   Web of Science ®Google Scholar
• Bititci, U. S., Bourne, M., Cross, J. A. F., Nudurupati, S. S., & Sang, K. (2018). Towards a theoretical foundation for performance measurement and management. International Journal of Management Reviews, 20(3), 653–660. https://doi.org/10.1111/ijmr.12185
   Web of Science ®Google Scholar
• Bresciani, S., Rehman, S. U., Alam, G. M., Ashfaq, K., & Usman, M. (2023). Environmental MCS package, perceived environmental uncertainty and green performance: In green dynamic capabilities and investment in environmental management perspectives. Review of International Business and Strategy, 33(1), 105–126. https://doi.org/10.1108/RIBS-01-2022-0005
   Web of Science ®Google Scholar
• Cao, Q., Gedajlovic, E., & Zhang, H. (2009). Unpacking organizational ambidexterity: Dimensions, contingencies, and synergistic effects. Organization Science, 20(4), 781–796. https://doi.org/10.1287/orsc.1090.0426
   Web of Science ®Google Scholar
• Chakma, R., Paul, J., & Dhir, S. (2021). Organizational ambidexterity: A review and research agenda. IEEE Transactions on Engineering Management, 1–17. https://doi.org/10.1109/TEM.2021.3114609
   Web of Science ®Google Scholar
• Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. Handbooks of Management Accounting Research., 1, 163–205. https://doi.org/10.1016/S1751-3243(06)01006-6
   Google Scholar
• Cho, M., Bonn, M. A., & Han, S. J. (2020). Innovation ambidexterity: Balancing exploitation and exploration for startup and established restaurants and impacts upon performance. Industry and Innovation, 27(4), 340–362. https://doi.org/10.1080/13662716.2019.1633280
   Web of Science ®Google Scholar
• D'Aveni, R. A. (1994). Hypercompetition: Managing the dynamics of strategic maneuvering. Free Press.
   Google Scholar
• Danneels, E. (2002). The dynamics of product innovation and firm competences. Strategic Management Journal, 23(12), 1095–1121. https://doi.org/10.1002/smj.275
   Web of Science ®Google Scholar
• Dekker, H. C., Groot, T., & Schoute, M. (2013). A balancing act? The implications of mixed strategies for performance measurement system design. Journal of Management Accounting Research, 25(1), 71–98. https://doi.org/10.2308/jmar-50356
   Google Scholar
• DeSarbo, W. S., Anthony Di Benedetto, C., Song, M., & Sinha, I. (2005). Revisiting the Miles and Snow strategic framework: Uncovering interrelationships between strategic types, capabilities, environmental uncertainty, and firm performance. Strategic Management Journal, 26(1), 47–74. https://doi.org/10.1002/smj.431
   Web of Science ®Google Scholar
• Dess, G. G., & Robinson, R. B. (1984). Measuring organizational performance in the absence of objective measures: The case of the privately‐held firm and conglomerate business unit. Strategic Management Journal, 5(3), 265–273. https://doi.org/10.1002/smj.4250050306
   Web of Science ®Google Scholar
• Dhir, S., & Dhir, S. (2018). Role of ambidexterity and learning capability in firm performance: A study of e-commerce industry in India. VINE Journal of Information and Knowledge Management Systems, 48(4), 517–536. https://doi.org/10.1108/VJIKMS-10-2017-0073
   Web of Science ®Google Scholar
• Lavie, D. (2006). Capability reconfiguration: An analysis of incumbent responses to technological change. Academy of Management Review, 31(1), 153–174. https://doi.org/10.5465/amr.2006.19379629
   Web of Science ®Google Scholar
• Ferreira, J., Cardim, S., & Coelho, A. (2021). Dynamic capabilities and mediating effects of innovation on the competitive advantage and firm’s performance: The moderating role of organizational learning capability. Journal of the Knowledge Economy, 12(2), 620–644. https://doi.org/10.1007/s13132-020-00655-z
   Web of Science ®Google Scholar
• Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382–388. https://doi.org/10.1177/002224378101800313
   Web of Science ®Google Scholar
• Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society, 9(2), 125–135. https://doi.org/10.1016/0361-3682(84)90002-3
   Web of Science ®Google Scholar
• Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35(7), 689–706. https://doi.org/10.1016/j.aos.2010.07.004
   Web of Science ®Google Scholar
• Gschwantner, S., & Hiebl, M. R. (2016). Management control systems and organizational ambidexterity. Journal of Management Control, 27(4), 371–404. https://doi.org/10.1007/s00187-016-0236-3
   Google Scholar
• Gupta, A. K., Smith, K. G., & Shalley, C. E. (2006). The interplay between exploration and exploitation. Academy of Management Journal, 49(4), 693–706. https://doi.org/10.5465/amj.2006.22083026
   Web of Science ®Google Scholar
• Haarhaus, T., & Liening, A. (2020). Building dynamic capabilities to cope with environmental uncertainty: The role of strategic foresight. Technological Forecasting and Social Change, 155, 120033. https://doi.org/10.1016/j.techfore.2020.120033
   Web of Science ®Google Scholar
• Haas, M., & Kleingeld, A. (1999). Multilevel design of performance measurement systems: Enhancing strategic dialogue throughout the organization. Management Accounting Research, 10(3), 233–261. https://doi.org/10.1006/mare.1998.0098
   Google Scholar
• Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis. Cengage Learning.
   Google Scholar
• Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publications.
   Google Scholar
• Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
   Web of Science ®Google Scholar
• Hassan, S. M., Rahman, Z., & Paul, J. (2022). Consumer ethics: A review and research agenda. Psychology & Marketing, 39(1), 111–130. https://doi.org/10.1002/mar.21580
   Web of Science ®Google Scholar
• He, Z.-L., & Wong, P.-K. (2004). Exploration vs. exploitation: An empirical test of the ambidexterity hypothesis. Organization Science, 15(4), 481–494. https://doi.org/10.1287/orsc.1040.0078
   Web of Science ®Google Scholar
• Henri, J.-F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529–558. https://doi.org/10.1016/j.aos.2005.07.001
   Web of Science ®Google Scholar
• Henri, J.-F., & Wouters, M. (2020). Interdependence of management control practices for product innovation: The influence of environmental unpredictability. Accounting, Organizations and Society, 86, 101073. https://doi.org/10.1016/j.aos.2019.101073
   Web of Science ®Google Scholar
• Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
   Web of Science ®Google Scholar
• Hidalgo-Peñate, A., Padrón-Robaina, V., & Nieves, J. (2019). Knowledge as a driver of dynamic capabilities and learning outcomes. Journal of Hospitality, Leisure, Sport & Tourism Education, 24, 143–154. https://doi.org/10.1016/j.jhlste.2019.02.004
   Web of Science ®Google Scholar
• Hoque, Z. (2011). The relations among competition, delegation, management accounting systems change and performance: A path model. Advances in Accounting, 27(2), 266–277. https://doi.org/10.1016/j.adiac.2011.05.006
   Google Scholar
• Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20(2), 195–204. https://doi.org/10.1002/(SICI)1097-0266(199902)20:2
   Web of Science ®Google Scholar
• Jansen, J. J., Tempelaar, M. P., Van den Bosch, F. A., & Volberda, H. W. (2009). Structural differentiation and ambidexterity: The mediating role of integration mechanisms. Organization Science, 20(4), 797–811. https://doi.org/10.1287/orsc.1080.0415
   Web of Science ®Google Scholar
• Jansen, J. J., Van Den Bosch, F. A., & Volberda, H. W. (2006). Exploratory innovation, exploitative innovation, and performance: Effects of organizational antecedents and environmental moderators. Management Science, 52(11), 1661–1674. https://doi.org/10.1287/mnsc.1060.0576
   Web of Science ®Google Scholar
• Jiang, X., & Li, Y. (2009). An empirical investigation of knowledge management and innovative performance: The case of alliances. Research Policy, 38(2), 358–368. https://doi.org/10.1016/j.respol.2008.11.002
   Web of Science ®Google Scholar
• Junni, P., Sarala, R. M., Taras, V., & Tarba, S. Y. (2013). Organizational ambidexterity and performance: A meta-analysis. Academy of Management Perspectives, 27(4), 299–312. https://doi.org/10.5465/amp.2012.0015
   Web of Science ®Google Scholar
• Leonard‐Barton, D. (1992). Core capabilities and core rigidities: A paradox in managing new product development. Strategic Management Journal, 13(S1), 111–125. https://doi.org/10.1002/smj.4250131009
   Web of Science ®Google Scholar
• Li, D-y., & Liu, J. (2014). Dynamic capabilities, environmental dynamism, and competitive advantage: Evidence from China. Journal of Business Research, 67(1), 2793–2799. https://doi.org/10.1016/j.jbusres.2012.08.007
   Web of Science ®Google Scholar
• Li, C.-R., Liu, Y.-Y., Lin, C.-J., & Ma, H.-J. (2016). Top management team diversity, ambidextrous innovation and the mediating effect of top team decision-making processes. Industry and Innovation, 23(3), 260–275. https://doi.org/10.1080/13662716.2016.1144503
   Web of Science ®Google Scholar
• Lindell, M. K., & Whitney, D. J. (2001). Accounting for common method variance in cross-sectional research designs. The Journal of Applied Psychology, 86(1), 114–121. https://doi.org/10.1037/0021-9010.86.1.114
   PubMed Web of Science ®Google Scholar
• Liu, T.-C., & Chen, Y.-J. (2015). Strategy orientation, product innovativeness, and new product performance. Journal of Management & Organization, 21(1), 2–16. https://doi.org/10.1017/jmo.2014.63
   Web of Science ®Google Scholar
• Lopez-Valeiras, E., Gonzalez-Sanchez, M. B., & Gomez-Conde, J. (2016). The effects of the interactive use of management control systems on process and organizational innovation. Review of Managerial Science, 10(3), 487–510. https://doi.org/10.1007/s11846-015-0165-9
   Web of Science ®Google Scholar
• Lubatkin, M. H., Simsek, Z., Ling, Y., & Veiga, J. F. (2006). Ambidexterity and performance in small-to medium-sized firms: The pivotal role of top management team behavioral integration. Journal of Management, 32(5), 646–672. https://doi.org/10.1177/0149206306290712
   Web of Science ®Google Scholar
• Luu, T. T. (2017). Ambidextrous leadership, entrepreneurial orientation, and operational performance: Organizational social capital as a moderator. Leadership & Organization Development Journal, 38(2), 229–253. https://doi.org/10.1108/LODJ-09-2015-0191
   Web of Science ®Google Scholar
• March, J. G. (1991). Exploration and exploitation in organizational learning. Organization Science, 2(1), 71–87. https://doi.org/10.1287/orsc.2.1.71
   Web of Science ®Google Scholar
• Matsuo, M., Matsuo, T., & Arai, K. (2021). The influence of an interactive use of management control on individual performance: Mediating roles of psychological empowerment and proactive behavior. Journal of Accounting & Organizational Change, 17(2), 263–281. https://doi.org/10.1108/JAOC-06-2020-0079
   Web of Science ®Google Scholar
• Müller-Stewens, B., Widener, S. K., Möller, K., & Steinmann, J.-C. (2020). The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society, 80, 101078. https://doi.org/10.1016/j.aos.2019.101078
   Web of Science ®Google Scholar
• Mura, M., Micheli, P., & Longo, M. (2021). The effects of performance measurement system uses on organizational ambidexterity and firm performance. International Journal of Operations & Production Management, 41(13), 127–151. https://doi.org/10.1108/IJOPM-02-2021-0101
   Web of Science ®Google Scholar
• Ngo, L. V., Bucic, T., Sinha, A., & Lu, V. N. (2019). Effective sense-and-respond strategies: Mediating roles of exploratory and exploitative innovation. Journal of Business Research, 94, 154–161. https://doi.org/10.1016/j.jbusres.2017.10.050
   Web of Science ®Google Scholar
• Ngo, V. D., Janssen, F., Leonidou, L. C., & Christodoulides, P. (2016). Domestic institutional attributes as drivers of export performance in an emerging and transition economy. Journal of Business Research, 69(8), 2911–2922. https://doi.org/10.1016/j.jbusres.2015.12.060
   Web of Science ®Google Scholar
• Nguyen, H. Q., & Le, O. T. T. (2020). Factors affecting the intention to apply management accounting in enterprises in Vietnam. The Journal of Asian Finance, Economics and Business, 7(6), 95–107. https://doi.org/10.13106/jafeb.2020.vol7.no6.095
   Web of Science ®Google Scholar
• Nguyen, Q. A., Sullivan Mort, G., & D'Souza, C. (2015). Vietnam in transition: SMEs and the necessitating environment for entrepreneurship development. Entrepreneurship & Regional Development, 27(3-4), 154–180. https://doi.org/10.1080/08985626.2015.1015457
   Web of Science ®Google Scholar
• Nguyen, T. T., Mia, L., Winata, L., & Chong, V. K. (2017). Effect of transformational-leadership style and management control system on managerial performance. Journal of Business Research, 70, 202–213. https://doi.org/10.1016/j.jbusres.2016.08.018
   Web of Science ®Google Scholar
• O'Reilly, C. A., & Tushman, M. L. (2013). Organizational ambidexterity: Past, present and future. Academy of Management Perspectives, 27(4), 324–338. https://doi.org/10.5465/amp.2013.0025
   Web of Science ®Google Scholar
• Osma, B. G., Gomez-Conde, J., & Lopez-Valeiras, E. (2022). Management control systems and real earnings management: Effects on firm performance. Management Accounting Research, 55, 100781. https://doi.org/10.1016/j.mar.2021.100781
   Web of Science ®Google Scholar
• Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
   Web of Science ®Google Scholar
• Peng, M. Y.-P., & Lin, K.-H. (2021). Disentangling the antecedents of the relationship between organisational performance and tensions: Exploration and exploitation. Total Quality Management & Business Excellence, 32(5-6), 574–590. https://doi.org/10.1080/14783363.2019.1604130
   Web of Science ®Google Scholar
• Pertusa-Ortega, E. M., & Molina-Azorín, J. F. (2018). A joint analysis of determinants and performance consequences of ambidexterity. BRQ Business Research Quarterly, 21(2), 84–98. https://doi.org/10.1016/j.brq.2018.03.001
   Web of Science ®Google Scholar
• Pham, D. H., Dao, T. H., & Bui, T. D. (2020). The impact of contingency factors on management accounting practices in Vietnam. The Journal of Asian Finance, Economics and Business, 7(8), 77–85. https://doi.org/10.13106/jafeb.2020.vol7.no8.077
   Web of Science ®Google Scholar
• Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. The Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879
   PubMed Web of Science ®Google Scholar
• Porter, M. E. (1998). Competitive Strategy: Techniques for Analyzing Industries and Competitors. Free Press.
   Google Scholar
• Ramachandran, I., Lengnick-Hall, C. A., & Badrinarayanan, V. (2019). Enabling and leveraging ambidexterity: Influence of strategic orientations and knowledge stock. Journal of Knowledge Management, 23(6), 1136–1156. https://doi.org/10.1108/JKM-11-2018-0688
   Web of Science ®Google Scholar
• Rehman, S-u., Mohamed, R., & Ayoup, H. (2019). The mediating role of organizational capabilities between organizational performance and its determinants. Journal of Global Entrepreneurship Research, 9(1), 1–23. https://doi.org/10.1186/s40497-019-0155-5
   Web of Science ®Google Scholar
• Sakka, O., Barki, H., & Côté, L. (2013). Interactive and diagnostic uses of management control systems in IS projects: Antecedents and their impact on performance. Information & Management, 50(6), 265–274. https://doi.org/10.1016/j.im.2013.02.008
   Web of Science ®Google Scholar
• Salganik, M. J., & Heckathorn, D. D. (2004). Sampling and estimation in hidden populations using respondent‐driven sampling. Sociological Methodology, 34(1), 193–240. https://doi.org/10.1111/j.0081-1750.2004.00152.x
   Web of Science ®Google Scholar
• Schamberger, D. K., Cleven, N. J., & Brettel, M. (2013). Performance effects of exploratory and exploitative innovation strategies and the moderating role of external innovation partners. Industry & Innovation, 20(4), 336–356. https://doi.org/10.1080/13662716.2013.805928
   Web of Science ®Google Scholar
• Severgnini, E., Vieira, V. A., & Cardoza Galdamez, E. V. (2018). The indirect effects of performance measurement system and organizational ambidexterity on performance. Business Process Management Journal, 24(5), 1176–1199. https://doi.org/10.1108/BPMJ-06-2017-0159
   Web of Science ®Google Scholar
• Siachou, E., & Gkorezis, P. (2018). Empowering leadership and organizational ambidexterity: A moderated mediation model. Evidence-Based HRM: A Global Forum for Empirical Scholarship, 6(1), 94–116. https://doi.org/10.1108/EBHRM-02-2017-0010
   Google Scholar
• Simons, R. (1995). Levers of control - how managers use innovative control systems to drive strategic renewal. Harvard Business School Press.
   Google Scholar
• Simsek, Z., Heavey, C., Veiga, J. F., & Souder, D. (2009). A typology for aligning organizational ambidexterity’s conceptualizations, antecedents, and outcomes. Journal of Management Studies, 46(5), 864–894. https://doi.org/10.1111/j.1467-6486.2009.00841.x
   Web of Science ®Google Scholar
• Slater, S. F., & Narver, J. C. (1995). Market orientation and the learning organization. Journal of Marketing, 59(3), 63–74. https://doi.org/10.1177/002224299505900306
   Web of Science ®Google Scholar
• Su, S., Baird, K., & Schoch, H. (2015). The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance. Management Accounting Research, 26, 40–53. https://doi.org/10.1016/j.mar.2014.09.001
   Web of Science ®Google Scholar
• Suzuki, O. (2019). Uncovering moderators of organisational ambidexterity: Evidence from the pharmaceutical industry. Industry and Innovation, 26(4), 391–418. https://doi.org/10.1080/13662716.2018.1431525
   Web of Science ®Google Scholar
• Tabachnick, B. G., & Fidell, L. S. (2012). Using multivariate statistics. Pearson.
   Google Scholar
• Tian, X., Lo, V. I., & Zhai, X. (2021). Combining efficiency and innovation to enhance performance: Evidence from firms in emerging economies. Journal of Management & Organization, 27(2), 295–311. https://doi.org/10.1017/jmo.2018.75
   Web of Science ®Google Scholar
• Tushman, M. L., & O'Reilly, C. A. III, (1996). Ambidextrous organizations: Managing evolutionary and revolutionary change. California Management Review, 38(4), 8–29. https://doi.org/10.2307/41165852
   Web of Science ®Google Scholar
• Umans, T., Smith, E., Andersson, W., & Planken, W. (2020). Top management teams’ shared leadership and ambidexterity: The role of management control systems. International Review of Administrative Sciences, 86(3), 444–462. https://doi.org/10.1177/0020852318783539
   Web of Science ®Google Scholar
• Venugopal, A., Krishnan, T., Upadhyayula, R. S., & Kumar, M. (2020). Finding the microfoundations of organizational ambidexterity-Demystifying the role of top management behavioural integration. Journal of Business Research, 106, 1–11. https://doi.org/10.1016/j.jbusres.2019.08.049
   Web of Science ®Google Scholar
• Vietnam Report. (2019). Report Vietnam CEO Insight 2019: Digital Transformation and opportunity of Vietnamese Businesses.
   Google Scholar
• Vorhies, D. W., & Morgan, N. A. (2003). A configuration theory assessment of marketing organization fit with business strategy and its relationship with marketing performance. Journal of Marketing, 67(1), 100–115. https://doi.org/10.1509/jmkg.67.1.100.18588
   Web of Science ®Google Scholar
• Wei, Z., Yi, Y., & Guo, H. (2014). Organizational learning ambidexterity, strategic flexibility, and new product development. Journal of Product Innovation Management, 31(4), 832–847. https://doi.org/10.1111/jpim.12126
   Web of Science ®Google Scholar
• Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757–788. https://doi.org/10.1016/j.aos.2007.01.001
   Web of Science ®Google Scholar
• Wu, H., & Chen, J. (2020). International ambidexterity in firms’ innovation of multinational enterprises from emerging economies: An investigation of TMT attributes. Baltic Journal of Management, 15(3), 431–451. https://doi.org/10.1108/BJM-07-2019-0267
   Web of Science ®Google Scholar
• Yuliansyah, Y., Khan, A. A., & Fadhilah, A. (2019). Strategic performance measurement system, firm capabilities andcustomer-focused strategy. Pacific Accounting Review, 31(2), 288–307. https://doi.org/10.1108/PAR-09-2018-0068
   Web of Science ®Google Scholar