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.

Customer relationship management (CRM) aims to build relations with the most profitable clients by performing customer segmentation and designing appropriate marketing tools. In addition, customer profitability accounting (CPA) recommends evaluating the CRM program through the combination of partial measures in a global cost—benefit function. Several statistical techniques have been applied for market segmentations although the existence of large data sets reduces their effectiveness. As an alternative, decision trees are machine learning models that do not consider a priori hypotheses, achieve a high performance, and generate logical rules clearly understood by managers. In this article, a three-stage methodology is proposed that combines marketing feature selection, customer segmentation through univariate and oblique decision trees, and a new CPA function based on marketing, data warehousing, and opportunity costs linked to the analysis of different scenarios. This proposal is applied to a large insurance marketing data set for alternative cost and price conditions showing the superiority of univariate decision trees over statistical techniques.

Firms are involved in supply chains to achieve operative efficiency, develop strategic advantages, and generate financial profits. However, there is limited evidence regarding how governance mechanisms influence the generation of value from collaboration. Furthermore, how a particular buyer or supplier position provides benefits to partners is unclear. In this paper, we examine the roles of management control information as both a governance mechanism and a source of dynamic capabilities, and its interaction with relational variables to create and capture value following a demand-side perspective. Two separate studies are developed using multigroup structural equation modelling, which analyse buyer and supplier positions played by the firm as a complex supply chain node. The results demonstrate that the characteristics of information sharing have different impacts on value, depending on the role played in the relationship. Although timely information sharing appears to be the key source of operative and financial value in downstream relationships, disaggregated information sharing generates additional strategic advantages in upstream relationships. The presence of different control-trust frameworks mediates the process of value generation, leading to different managerial and theoretical implications.