The purpose of this study was to examine the use of strategic management accounting in organization that approach to exploration and exploitation enhancing organization innovation. The strategic management accounting techniques studied are costing, planning & performance measurement, strategic decision making, competitor accounting, and customer accounting. Survey questionnaires were administered to accounting managers in New S-Curve industries yielding 400 usable responses. Using cluster analysis, the study analysis organizations innovation to exploratory innovation firms 87 cases, and exploitative innovation firms 107 cases. The results showed that the use of strategic management accounting in costing and planning & performance measurement were no significant difference between exploratory innovation firms and exploitative innovation firms. However, the use of strategic management accounting in strategic decision making, competitor accounting, and customer accounting were significant difference between exploratory innovation firms and exploitative innovation firms. The results also reveal that strategic management accounting in costing, competitor accounting and customer accounting had positively influenced performance for exploratory innovation firms and exploitative innovation firms, but competitor accounting had positively influenced performance in exploitative innovation firms less than exploratory innovation firms. The study provides evidence regarding practices that businesses must recognize the nature of organizational innovation for use strategic management accounting appropriately to maximum benefit to organization.