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

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.

Critical success factors for the internationalisation of small–medium enterprises in indonesia

“…Resources and competences are two fundamental aspects that play crucial roles in the firm internationalisation process, including that of SMEs (Bose, 2016). The resources in the RBV are internal resources, such as the tangible and intangible assets owned by firms (Hoq & Chauhan, 2011;Jeronimo et al, 2019). The RBV is a conceptual framework that has been widely used in the literature to explain the mechanism for SMEs' growth and internationalisation activities (Pinho & Prange, 2016).…”

Intellectual Capital, Members' Participation and Cooperative Performance: The Mediating Role of Management Capabilities

“…Consequently, the RBV gain enormous attention as the underlying theory for explaining the relationship between unique intangible resources and organisations' performance. The Resource Based View (RBV) emphasize on implementing strategies to enhance performance by optimizing the internal-based resources (Ramon-Jeronimo et al 2019). The RBV proponents believe that organisations which are able to exploit their internal intangible resources and continually maintaining it have more strength to beat the competitors in marketplace.…”

“…According to RBV, the resources must embrace four important attributes, i.e. valuable, rare, inimitable and non-substitutable (VRIN) in order to create superior competitive advantages as well as to improve firms' efficiency and effectiveness (Adnan et al 2018;Hussain & Waheed 2019;Ramon-Jeronimo et al 2019;. Thus, the study was built on the premise that IC, MP and MC are the intangible resources that potentially influence cooperatives performance according to the notion of RBV.…”

The Use of Outsourced Accounting Service and Its Impact on SMEs Performance

“…RBV has been used by companies to make outsourcing decisions, where it turns transaction and opportunity costs into competitive advantage (Kamyabi & Devi, 2011d, 2011b. RBV also allows SMEs to obtain access to and availability of resources, be it tangible or intangible, which will have positive impact on performance (Jeronimo et al, 2019).…”

“…Furthermore, RBV theory suggests that when a company has no valuable, unique, inimitable and organized resources and capability, it ought to use outsourcing to deal with these weaknesses (McIvor, 2009). Moreover, RBV theory shows that it is possible SMEs to obtain access and availability of both tangible and intangible resources which will have positive impacts on its performance (Jeronimo, Lopez, & Pinzon, 2019).…”