Contribución de los Sistemas de Control Interorganizativos al Desarrollo de Capacidades Exportadoras

  1. Vélez Elorza, María Luisa
  2. Sánchez Vázquez, José Manuel
  3. Ramón-Jerónimo, Juan Manuel
  4. Florez-Lopez, Raquel
  5. Araújo Pinzón, Pedro
  6. Álvarez-Dardet, Concha
Aldizkaria:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Argitalpen urtea: 2014

Zenbakia: 163

Orrialdeak: 316-353

Mota: Artikulua

DOI: 10.1080/02102412.2014.942970 DIALNET GOOGLE SCHOLAR

Beste argitalpen batzuk: Revista española de financiación y contabilidad

Erreferentzia bibliografikoak

  • Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modelling in practice: A review and recommended two-step approach. Psychological Bulletin, 103(3), 411–423. doi:10.1037/0033-2909.103.3.411
  • Anderson, J. C., & Narus, J. A. (1990). A model of distributor firm and manufacturer firm working partnerships. Journal of Marketing, 54, 42–58. doi:10.2307/1252172
  • Anderson, S., & Dekker, H. (2010). Accounting in networks: The transaction cost economics perspective. Chapter 10. In H. Hakansson, K. Kraus, & J. Lind (Eds.), Accounting in networks. London: Routledge.
  • Ariño, A., De La Torre, J., & Ring, P. S. (2001). Relational quality: Managing trust in corporate alliances. California Management Review, 44(1), 109–131. doi:10.2307/41166113
  • Armstrong, J. S., & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14, 396–402. doi:10.2307/3150783
  • Audretsch, D. (1995). Innovation, growth and survival. International Journal of Industrial Organization, 13(4), 441–457. doi:10.1016/0167-7187(95)00499-8
  • Baraldi, E., Gressetvold, E., & Harrison, D. (2012). Resource interaction in inter-organizational networks: Introduction to the special issue. Journal of Business Research, 65, 123–127. doi:10.1016/j.jbusres.2011.05.010
  • Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17, 99–120. doi:10.1177/014920639101700108
  • Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic and statistical considerations. Journal of Personality and Social Psychology, 51, 1173–1182. doi:10.1037/0022-3514.51.6.1173
  • Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29, 709–737. doi:10.1016/j.aos.2003.10.010
  • Blomqvist, K., & Levy, J. (2006). Collaboration capability – A focal concept in knowledge creation and collaborative innovation in networks. International Journal of Management Concepts and Philosophy, 2(1), 31–48.
  • Bouwens, J., & Abernethy, M. (2000). The consequences of customization on management accounting system design. Accounting, Organizations and Society, 25(3), 221–241. doi:10.1016/S0361-3682(99)00043-4
  • Camisón, C., & Villar, A. (2009). Capabilities and propensity for cooperative internationalization. International Marketing Review, 26(2), 124–150. doi:10.1108/02651330910950394
  • Chatterjee, S., & Hadi, A. S. (2006). Regression analysis by example. Hoboken, NJ: John Wiley & Sons.
  • Chenhall, R. H., & Morris, D. (1995). Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations. Omega, 23, 485–497. doi:10.1016/0305-0483(95)00033-K
  • Chin, W. W. (1998a). Issues and opinion on structural equation modelling. MIS Quarterly, 22(1), 7–15.
  • Chin, W. W. (1998b). The partial least squares approach to structural equation modelling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295–336). Mahwah, NJ: Lawrence Erlbaum Associates.
  • Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modelling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information Systems Research, 14(2), 189–217. doi:10.1287/isre.14.2.189.16018
  • Dahlgaard-Park, S. M. (2008). Reviewing the European excellence model from a management control view. The TQM Journal, 20(2), 98–119. doi:10.1108/17542730810857345
  • Davila, A., Foster, G., & Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34, 322–347. doi:10.1016/j.aos.2008.08.002
  • Davila, T. (2000). An empirical study on the drivers of management control systems’ design in new product development. Accounting, Organizations and Society, 25, 383–409. doi:10.1016/S0361-3682(99)00034-3
  • Diamantopoulos, A., & Winklhofer, H. M. (2001). Index construction with formative indicators: An alternative to scale development. Journal of Marketing Research, 38, 269–277. doi:10.1509/jmkr.38.2.269.18845
  • Dillman, D. A. (2000). Mail and internet surveys: The tailored design method. New York, NY: John Wiley & Sons.
  • Dyer, J. H., & Singh, H. (1998). The relational view: Cooperative strategies and sources of interorganizational competitive advantages. Academy of Management Review, 23, 660–679.
  • Emmanuel, C. R., & Otley, D. T. (1985). Accounting for management control. Worcester: Van Nostrand Reinhold Co.
  • Flamholtz, E. G., Das, T. K., & Tsui, A. S. (1985). Toward an integrative framework of organizational control. Accounting, Organizations and Society, 10, 35–50. doi:10.1016/0361-3682(85) 90030-3
  • Flórez, R., Ramón, J. M., Vélez, M. L., Alvarez-Dardet, M. C., Araújo, P., & Sánchez, J. M. (2012). The role of management control systems on inter-organisational efficiency: An analysis of export performance. In A. Dávila, M. J. Epstein, & J. F. Manzoni (Eds.), Performance measurement and management control. Global issues (pp. 195–222). Bingley: Emerald.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. doi:10.2307/3151312
  • Free, C. (2007). Supply-chain accounting practices in the UK retail sector: Enabling or coercing collaboration? Contemporary Accounting Research, 24, 897–933. doi:10.1506/car.24.3.9
  • Geisser, S. (1974). A predictive approach to the random effect model. Biometrika, 61(1), 101–107. doi:10.1093/biomet/61.1.101
  • Gençtürk, E. F., & Aulakh, P. S. (2007). Norms- and control-based governance of international manufacturer–distributor relational exchanges. Journal of International Marketing, 15, 92–126. doi:10.1509/jimk.15.1.092
  • Grafton, J., Lillis, A., & Widener, S. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35, 689–706. doi:10.1016/j.aos.2010.07.004
  • Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long Range Planning, 46, 1–12. doi:10.1016/j.lrp.2013.01.001
  • Hair, J. F., Sarstedt, M., Pieper, T. M., & Ringle, C. M. (2012). The use of partial least squares structural equation modelling in strategic management research: A review of past practices and recommendations for future applications. Long Range Planning, 45, 320–340. doi:10.1016/j.lrp.2012.09.008
  • Hayes, A. F., & Preacher, K. J. (2010). Quantifying and testing indirect effects in simple mediation models. When the constituent paths are nonlinear. Multivariate Behavioral Research, 45(4), 627–660. doi:10.1080/00273171.2010.498290
  • Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31, 529–558. doi:10.1016/j.aos.2005.07.001
  • Holmlund, M. (2008). A definition, model, and empirical analysis of business-to-business relationship quality. International Journal of Service Industry Management, 19(1), 32–62. doi:10.1108/09564230810855707
  • Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20(2), 195–204. doi:10.1002/(SICI)1097-0266(199902)20:2<195::AID-SMJ13>3.0.CO;2-7
  • Jarvis, C. B., MacKenzie, S. B., & Podsakoff, P. M. (2003). A critical review of construct indicators and measurement model misspecification in marketing and consumer research. Journal of Consumer Research, 30(2), 199–218. doi:10.1086/376806
  • Kale, P., Singh, H., & Perlmutter, H. (2000). Learning and protection of proprietary assets in strategic alliances: Building relational capital. Strategic Management Journal, 21(3), 217–237. doi:10.1002/(SICI)1097-0266(200003)21:3<217::AID-SMJ95>3.0.CO;2-Y
  • Kaleka, A. (2002). Resources and capabilities driving competitive advantage in export markets: Guidelines for industrial exporters. Industrial Marketing Management, 31, 273–283. doi:10.1016/S0019-8501(00)00148-6
  • Kaleka, A. (2011). When exporting manufacturers compete on the basis of service: Resources and marketing capabilities driving service advantage and performance. Journal of International Marketing, 19(1), 40–58. doi:10.1509/jimk.19.1.40
  • Karlsson, C., & Olsson, O. (1998). Product innovation in small and large enterprises. Small Business Economics, 10, 31–46. doi:10.1023/A:1007970416484
  • Kleinbaum, G., Kupper, L. L., & Muller, K. E. (1988). Applied regression analysis and other multivariables methods. Boston, MA: PWS-KENT Publishing Company.
  • Lages, C., Lages, C. R., & Lages, L. F. (2005). The RELQUAL scale: A measure of relationship quality in export market ventures. Journal of Business Research, 58, 1040–1048. doi:10.1016/j.jbusres.2004.03.001
  • Lavie, D. (2006). The competitive advantage of interconnected firms: An extension of the resource-based view. Academy of Management Review, 31(3), 638–658. doi:10.5465/AMR.2006.21318922
  • Lee, Y., & Cavusgil, S. T. (2006). Enhancing alliance performance: The effects of contractual-based versus relational-based governance. Journal of Business Research, 59, 896–905. doi:10.1016/j.jbusres.2006.03.003
  • Leonidou, L. C., Barnes, B. R., & Talias, M. A. (2006). Exporter–importer relationship quality: The inhibiting role of uncertainty, distance and conflict. Industrial Marketing Management, 35, 576–588. doi:10.1016/j.indmarman.2005.06.012
  • Lohmoller, J. B. (1989). Latent variable path modelling with partial least squares. Heidelberg: Physica-Verlag.
  • Mahama, H. (2006). Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines. Management Accounting Research, 17, 315–339. doi:10.1016/j.mar.2006.03.002
  • Martinez, M. G., & Briz, J. (2000). Innovation in the Spanish food and drink industry. The International Food and Agribusiness Management Review, 3, 155–176. doi:10.1016/S1096-7508(00)00033-1
  • Mayer, K. J., & Argyres, N. S. (2004). Learning to contract: Evidence from the personal computer industry. Organization Science, 15(4), 394–410. doi:10.1287/orsc.1040.0074
  • Mellewigt, T., Madhok, A., & Weibel, A. (2007). Trust and formal contracts in interorganizational relationships -substitutes and complements. Managerial and Decision Economics, 28, 833–847. doi:10.1002/mde.1321
  • Metcalfe, J. S., & James, A. (2000). Knowledge and capabilities: A new view of the firm. In N. J. Foss & P. L. Robertson (Eds.), Resources, technology and strategy: Explorations in the resource-based perspective. London: Routledge.
  • Mohr, J., & Spekman, R. (1994). Characteristics of partnership success: Partnership attributes, communication behavior, and conflict resolution techniques. Strategic Management Journal, 15(2), 135–152. doi:10.1002/smj.4250150205
  • Morgan, N. A., Katsikeas, C. S., & Vorhies, D. W. (2012). Export marketing strategy implementation, export marketing capabilities, and export venture performance. Journal of the Academy of Marketing Science, 40, 271–289. doi:10.1007/s11747-011-0275-0
  • Naranjo-Gil, D., & Espejo, M. C. (2006). El uso del sistema contable de gestión en la implantación de la estrategia: análisis del ajuste contingente. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 35, 157–179. doi:10.1080/02102412.2006.10779577
  • Nishimura, A. (2003). Management accounting: Feedforward and Asian perspectives. New York, NY: Palgrave Macmillan.
  • Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric theory. New York, NY: Mc-Graw-Hill.
  • Pavlov, A., & Bourne, M. (2011). Explaining the effects of performance measurement on performance: An organizational routines perspective. International Journal of Operations & Production Management, 31(1), 101–122. doi:10.1108/01443571111098762
  • Pitkänen, H., & Lukka, K. (2011). Three dimensions of formal and informal feedback in management accounting. Management Accounting Research, 22, 125–137. doi:10.1016/j.mar.2010.10.004
  • Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88, 879–903. doi:10.1037/0021-9010.88.5.879
  • Preble, J. F. (1992). Towards a comprehensive system of strategic control. Journal of Management Studies, 29(4), 391–408. doi:10.1111/j.1467-6486.1992.tb00671.x
  • Reinartz, W. J., Haenlein, M., & Henseler, J. (2009). An empirical comparison of the efficacy of covariance-based and variance-based SEM. International Journal of Research in Marketing, 26 (4), 332–344. doi:10.1016/j.ijresmar.2009.08.001
  • Ringle, C., Wende, S., & Will, A. (2005). Smartpls version 2.0 M3. Disponible en http://www.smartpls.de [consultado 25 de septiembre de 2012].
  • Ringle, C. M., Sarstedt, M., & Straub, D. W. (2012). A critical look at the use of PLS-SEM in MIS quarterly. MIS Quarterly, 36(1), 3–14.
  • Sales, X., & Carenys, J. (2012). Sistemas de control de gestión y alineación con la estrategia después de un MBO: Estudio de caso sobre la influencia de las preferencias personales de individuos dominantes. Revista Española De Financiación Y Contabilidad, 155, 353–370. doi:10.1080/02102412.2012.10779728
  • Sánchez, J. M., Vélez, M. L., & Álvarez-Dardet, M. C. (2013). Evolving functions of interorganiza-tional governance mechanisms. Managerial and Decision Economics, 34(3–5), 301–318. doi:10.1002/mde.2591
  • Sánchez, J. M., Vélez, M. L., & Ramón, J. M. (2009). Usos de los sistemas de contabilidad de gestión: Evidencia empírica en relaciones interorganizativas. Revista Española de Financiación y Contabilidad, 141, 75–106.
  • Skarmeas, D., & Katsikeas, C. S. (2001). Drivers of superior importer performance in cross-cultural supplier-reseller relationships. Industrial Marketing Management, 30(2), 227–241. doi:10.1016/S0019-8501(00)00144-9
  • Solberg, C. A. (2006). Relational drivers, controls and relationship quality in exporter-foreign middleman relations. Relationship Between Exporters and Their Foreign Sales and Marketing Intermediaries, 16, 81–105. doi:10.1016/S1474-7979(05)16004-9
  • Stone, M. (1974). Cross-Validatory choice and assessment of statistical predictions. Journal of the Royal Statistical Society (Series B), 36(2), 111–147. doi:10.2307/2984809
  • Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533. doi:10.1002/(SICI)1097-0266(199708)18:7<509::AID-SMJ882>3.0.CO;2-Z
  • Tenenhaus, M., Amato, S., & Esposito Vinzi, V. (2004). A global goodness-of-fit index for PLS structural equation modelling. In Proceedings of the XLII SIS scientific meeting (pp. 739–742). Padova: CLEUP.
  • Vélez, M. L., Sánchez, J. M., & Álvarez-Dardet, C. (2008). Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study. Accounting, Organizations and Society, 33, 968–994. doi:10.1016/j.aos.2008.02.006
  • Wetzels, M., Odekerken-Schroder, G., & Van Oppen, C. (2009). Using PLS path modelling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS Quarterly, 33 (1), 177–196.
  • White, J. C., Varadarajan, P. R., & Dacin, P. A. (2003). Market situation interpretation and response: The role of cognitive style, organizational culture, and information use. Journal of Marketing, 67, 63–79. doi:10.1509/jmkg.67.3.63.18654
  • Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32, 757–788. doi:10.1016/j.aos.2007.01.001