RT journal article
T1 Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls
A1 Ramon-Jeronimo, Juan Manuel
A1 Florez Lopez, Raquel
A1 Araujo Pinzón, Pedro
A2 Economía Financiera y Contabilidad
K1 management control systems
K1 resource-based theory
K1 export performance
K1 SMEs
AB 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
PB MDPI
SN 2071-1050
YR 2019
FD 2019-06
LK http://hdl.handle.net/10498/21653
UL http://hdl.handle.net/10498/21653
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 11-nov-2026