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

1
Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, 41013 Sevilla, Spain
2
Department of Financial Economics and Accounting, University of Cadiz, Faculty of Economics and Business Sciences, 11002 Cadiz, Spain
*
Author to whom correspondence should be addressed.
Sustainability 2019, 11(12), 3241; https://doi.org/10.3390/su11123241
Received: 4 April 2019 / Revised: 3 June 2019 / Accepted: 3 June 2019 / Published: 12 June 2019
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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. View Full-Text
Keywords: management control systems; resource-based theory; export performance; SMEs management control systems; resource-based theory; export performance; SMEs
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Ramon-Jeronimo, J.M.; Florez-Lopez, R.; Araujo-Pinzon, P. Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls. Sustainability 2019, 11, 3241.

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