Sistemas de control para la gestión de los canales de exportación independientes: un análisis exploratorio sobre su diseño y uso

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

“…In line with [13], social control is found to be the critical (informal) control that managers should promote to increase performance when managing international export relationships. SMEs are used to be less formalized, even in relation to management control practices [72]; particularly, social and informal mechanisms play a relevant role complementing formal elements when firms handle uncertainty in their environment [145] and exports markets [34,61], being significant as a source of information and collaborating in sustaining inter-firm relationships [146]. Also, MCSs have been found to be affected by export resources: a higher level of committed physical resources (as technology equipment or production capacity) leads to establishing higher formal controls; besides, higher financial resources help to establish wider social controls.…”

“…Literature recognizes interactions between control types as complementary, supplementary or even opposite elements affecting organizational [153] and inter-organizational [85] outcomes. For example, Araujo et al [34] find that in social interactions based on the visits made by the manufacturing companies' export managers to intermediaries' facilities, information provided by formal mechanisms (for example, on goals, sales, customers and products) is discussed, facilitating the coordination and monitoring of the export channel; Yang et al [36] suggest that outcome-based control complements informal control to enhance export performance when combined; and Kim and Tiwana [154], analyzing the effect of controls on salesperson performance, find that informal mechanisms condition the context in which formal devices are deployed, and hence how the interaction of these elements affects performance. Therefore, control mechanisms' impact on export performance is likely to be examined in combination, analyzing the joint effects of controls and so assuming a holistic perspective that regards MCSs as a control system package [64,155].…”

“…Lastly, studies by [12,34,46] have shown evidence about how MCSs collaborate in improving export performance in an externalized channels context assuming the export manager's point of view. However, literature has not researched this issue by adopting the perspective of managers with responsibility in finance and accounting tasks and leading MCS implementation; although recent studies have explored some emergent roles of MCSs and controllers, also identifying some factors that might affect them [106,[156][157][158], knowledge about how MCSs implemented by controllers in SMEs impact on export performance in an interorganizational context has been scarce.…”

“…However, regarding export SMEs that regularly use intermediaries, developing systems or procedures to influence intermediaries' behavior and so to improve export performance is vital [18]. As Araujo et al [34] argue, these export SMEs implement multiple (both formal and informal) control mechanisms to monitor and coordinate independent export channels. Regarding international alliances, Voss et al [35] suggest the importance of high-quality information flows between parties for increasing alliance performance.…”

Los sistemas de control de gestión en el éxito competitivo y rendimiento de las pymes

“…La internacionalización es un elemento clave en la supervivencia de muchas empresas dadas las limitaciones de los mercados domésticos, la creciente globalización y la necesidad de diversificar riesgos (Araujo et al, 2011;Sanchez Gea, 2019;Garcia Cabrera, et al, 2019). Sin embargo, un control de gestión inadecuado de la relación con las empresas extranjeras puede perjudicar el rendimiento de las operaciones internacionales (Simeone- Gomes, 2011).…”