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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Detalles Bibliográficos
Autores: Ramón-Jerónimo, Juan Manuel, Florez-Lopez, Raquel, Araujo-Pinzon, Pedro
Tipo de recurso: artículo
Fecha de publicación:2019
País:España
Institución:Universidad Pablo de Olavide (UPO)
Repositorio:RIO. Repositorio Institucional Olavide
Idioma:inglés
OAI Identifier:oai:rio.upo.es:10433/25754
Acceso en línea:https://hdl.handle.net/10433/25754
Access Level:acceso abierto
Palabra clave:Management control systems
Resource-based theory
Export performance
SMEs
Descripción
Sumario: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.