Resource-based view and smes performance exporting through foreign intermediaries: The mediating e ect of management controls

Following the resource-based view, this research empirically explores the role of formal and informal management control in mobilizing export resources to develop export capabilities, influencing the export performance of small and medium-sized enterprises (SMEs) in an interorganizational relationsh...

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Bibliographic Details
Authors: Ramón-Jerónimo, Juan Manuel, Florez-Lopez, Raquel, Araujo-Pinzon, Pedro
Format: article
Publication Date:2019
Country:España
Institution:Universidad Pablo de Olavide (UPO)
Repository:RIO. Repositorio Institucional Olavide
Language:English
OAI Identifier:oai:rio.upo.es:10433/25754
Online Access:https://hdl.handle.net/10433/25754
Access Level:Open access
Keyword:Management control systems
Resource-based theory
Export performance
SMEs
Description
Summary:Following the resource-based view, this research empirically explores the role of formal and informal management control in mobilizing export resources to develop export capabilities, influencing the export performance of small and medium-sized enterprises (SMEs) in an interorganizational relationship context. Empirical data were collected using a survey administrated online to finance managers in Spanish SMEs which use foreign intermediaries to access export markets. In this setting, evidence mainly suggests, first, that management control systems (MCSs) play a relevant mediating role between the effect of, on the one hand, resources on capabilities, and, on the other hand, resources and capabilities on performance. Second, that MCSs and capabilities play a interrelated double mediating effect between the impact of resources on performance; more specifically, a significant double indirect effect is found (1) between financial resources, behavior control, customer relationship building capability and performance, and (2) between physical resources, behavior control, customer relationship building capability and performance.