El Cuadro de Mando Integral (BSC) y el modelo Canvas pueden enlazarse como herramientas complementarias para los emprendedores. La primera desarrolla objetivos y medidas operativas en cuatro perspectivas principales para alcanzar la misión y estrategia. La segunda ha supuesto una (re-)evolución en la generación de modelos de negocio, estableciendo nueve apartados que reflejan su lógica. En el artículo se desarrolla un modelo de trabajo que, partiendo de la necesidad de disponer de un BSC, relaciona su diseño con la información recogida previamente en el modelo Canvas, señalando su mutua necesidad.

Organizations are adopting team-based structures to promote cooperation and coordination of actions and, thus, enhance performance (Libby and Thorne 2009; Chenhall 2008). However, team-based structures do not automatically improve performance. The economics literature suggests that working in teams may impair performance because of the potential conflict between individual and group incentives. In contrast, the organizational behavior literature argues that working in teams may enhance performance via members' collectivist cognitive orientation. This paper analyzes how both the economic incentive system and the team's predominant (individualist or collectivist) cognitive orientation affect team performance. We conduct an experiment with postgraduate students. Our results show that enhanced team performance is positively related to both individual economic incentives and predominately collectivist orientation in the team, and that the effectiveness of any incentive system design seems to be related to the team's predominant cognitive orientation.

Purpose – Resource-based literature argues that firms’ export performances are influenced by a proper combination of their own resources and capabilities, allowing for sustainable competitive advantages. Because export activities are usually based on relationships between firms and foreign intermediaries, the adequate management of inter-organisational activities should also be analysed as a key determinant of export performance. Originality – Our research adds to the existing literature by examining the role that management control systems (MCS) play in exploiting firms’ exporting capabilities and resources to optimise export performance. Methodology – Utilising empirical data from Spanish exporters, an initial analysis of export efficiency was performed based on DEA and segmentation techniques. From efficiency scores, we tested causal relationships between MCS design and use and the optimisation of resources and capabilities when performing export activities. Findings and practical implications – The main conclusions are that any type of control system was found to have a positive influence in export performance, but only social control establishes a difference in terms of efficiency. The results show that strong social controls increase firms’ efficiencies when managing export channels, allowing firms to achieve outputs superior to competitors with similar resources and capabilities. In addition, an efficiency ‘lifecycle’ was identified for relationships between exporters and intermediaries. A pro-cyclical effect was found among MCS design, use, and export efficiency; intense MCS were established in the first stages of a relationship but were relaxed after a certain level of efficiency was achieved, leading to a reduction of efficiency in the long term that compromised the continuity of relationships.