Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls

Juan Manuel Ramon-Jeronimo, Raquel Florez-Lopez and Pedro Araujo-Pinzon
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Juan Manuel Ramon-Jeronimo: Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, 41013 Sevilla, Spain
Raquel Florez-Lopez: Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, 41013 Sevilla, Spain
Pedro Araujo-Pinzon: Department of Financial Economics and Accounting, University of Cadiz, Faculty of Economics and Business Sciences, 11002 Cadiz, Spain

Sustainability, 2019, vol. 11, issue 12, 1-26

Abstract: 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.

Keywords: management control systems; resource-based theory; export performance; SMEs (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:11:y:2019:i:12:p:3241-:d:239168

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