List of Articles Exploratory Innovation

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  1 - An Empirical Investigation the Role of Management Accountants and Management Accounting Systems on the relationship between Differentiation Strategy and Exploratory Innovation
  Mohsen Imeni Seyyed Mohammad Moshashaei
  Management accountants can contribute to the differentiation and success of a company by using the information obtained through the management accounting system. This research aims to empirically investigate the role of management accountants and management accounting s More

  Management accountants can contribute to the differentiation and success of a company by using the information obtained through the management accounting system. This research aims to empirically investigate the role of management accountants and management accounting systems in the relationship between differentiation strategy and exploratory innovation. As a methodological aspect, this study is an applied and descriptive survey research. The study is based on a survey of 81 individuals, including managers, senior experts, and heads of accounting departments of manufacturing companies in the west of Mazandaran province in 2022. Research hypotheses were analyzed using structural equations with Lisrel 8 software. The results showed that differentiation strategy positively related to the role of business partner management accountants. Additionally, there is a positive relationship between business partner management accountants and factors of the management accounting system, including strategic decision-making, focused attention, monitoring, and legitimation. Furthermore, the results showed that the use of management accounting systems for strategic decision-making, focused attention, legitimacy, and monitoring positively related to exploratory innovation. The correct selection of management accountants during the hiring process or expanding their internal roles can help companies in their development and growth. This study also determined the effect of management accountants on exploratory innovation through the examination of various factors of the management accounting system in Iran's business environment. Manuscript profile