Juan M. Ramon

Universidad Pablo de Olavide | UPO · Department of Accounting and Finance

The aim of this study is to analyze how Spanish small and medium-sized enterprises (hereinafter SMEs) manage risks derived from internationalization to improve performance. For this purpose, a case study was elaborated to understand the different risk management strategies used by Spanish SMEs in order to improve performance. Data were collected th...

This study analyses how entrepreneurs adapt or change international control management and organisation structures in response to their resources and capabilities and the context of the situation, from the resource-based theory (RBT) and contingency and effectuation framework approaches, taking the dynamism from knowledge-intensive services (KIS) i...

The COVID-19 pandemic has forced companies to suddenly adapt their daily operations. This has also affected the agri-food sector, which is one of the main sectors of the Spanish economy in terms of exportations. Hence, the purpose of this study is to explore how the COVID-19 pandemic has impacted the internationalisation of Spanish agri-food compan...

Background: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping centres: urban-conventional centres, peripheral-conventi...

The purpose of this study is to analyze how managers of sections that belong to the chemical industry make use of management control systems (MCS) in order to facilitate relationships between the labor force of the owner enterprise and employees of outsourced companies, through collaboration and daily bases of coworking. It intends to consider how...

The aim of this work is to explore the incorporation of sustainability into strategy and management control systems (MCSs) in Peruvian manufacturing enterprises in the plastics sector. The study focuses on identifying and analyzing the current way they incorporate and manage sustainability to determine the shortcomings that must be corrected in the...

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...

The aim of this study is to explore the strategy and supply chain management characteristics of berry-related companies to face the bargaining power unbalance that fosters the European fresh food supply chain; branding-differentiation strategies are particularly explored as mechanisms to create sustainable value for all players along the chain. To...

Extensive research results in inconsistent findings regarding the advantages and risks of exchanging management control information in collaborative relationships between buyers and suppliers. This inconsistency is due, in part, to ignoring whether the information shared is useful. This study analyzes the influence of transaction characteristics (a...

Food systems in Europe, North America and Australasia are dominated by a small number of supermarkets supplying over 70% of the food consumers buy, and the model is being translated into other markets such as the Middle East and Asia. Relationships between suppliers and supermarkets are contentious in all such systems. Here, interviews were carried...

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 uncl...

Objective: To analyse the utility perceived by managers of centers of primary care about management tools (budget and balanced scorecard), together their impact on human resources motivation. Design: Qualitative study (case study) based on grounded theory performed between January and June 2014. Location: Units of Clinical Management of Primar...

This study analyses the presence of gender segregation in Spanish exporting firms. Both women's access to managerial positions (vertical segregation) and women's achievement of managerial roles that are socially associated with communal attributes (horizontal segregation) are tested. We argue that boundary-spanning (henceforth, boundary management)...

Credit risk assessment is a critical topic for finance activity and bankruptcy prediction that has been broadly explored using statistical models and Machine Learning methods. Recently, studies have suggested the use of ensemble strategies to enhance credit modelling performance. However, accuracy is obtained at the expense of interpretability, lea...

Departing on our limited understanding of how risks give rise to management controls and performance, this paper aims to better understand the role of Performance Measurement Systems (PMS) and Risk Management Systems (RMS) in food chain businesses. To do so, both case-based research and survey methods are used to develop a comprehensive inventory o...

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Ampliando el ámbito de los trabajos que estudian la contribución de los sistemas de control (SCG) en la adquisición de capacidades estratégicas, se propone un modelo de investigación que considera la calidad de la relación entre los socios como el principal eje a través del cual los usos de los SCG (feedforward/feedback) contribuyen al desarrollo d...

Credit risk models are commonly based on large internal data sets to produce reliable estimates of the probability of default (PD) that should be validated with time. However, in the real world, a substantial portion of the exposures is included in low-default portfolios (LDPs) in which the number of defaulted loans is usually much lower than the n...

A logistics customer service model is a critical competitive advantage that enhances both customer satisfaction and firm performance. Researchers have developed several models for assessing customer requirements, measuring product performance, and positioning products. However, handling customers’ linguistic preferences and uncertain product attrib...

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-organisati...

Because buyer–supplier relationships change over time, management information systems should provide partners with suitable information across the different stages of the relationship. This paper investigates how the perceived usefulness of different management information characteristics may change in the context of building and maintaining closer...

Frente a investigaciones anteriores centradas en el estudio de un único uso de los sistemas de contabilidad de gestión (SCG) en las relaciones interorganizativas, se plantea un modelo para explorar la interacción de ambos usos (control de decisión—gestión de decisión) aportando evidencia empírica a través de su estudio en una relación entre una emp...

Frente a investigaciones anteriores centradas en el estudio de un único uso de los sistemas de contabilidad de gestión (SCG) en las relaciones interorganizativas, se plantea un modelo para explorar la interacción de ambos usos (control de decisión - gestión de decisión) aportando evidencia empírica a través de su estudio en una relación entre una e...

Conversely to previous research focused in the study of only one use of management accounting systems (MAS) in interorganizational relationships, we develop a model to explore the interaction of both uses (decision control-decision management) offering empirical evidence through a survey in the relationship between a manufacturing fi rm and its out...

This paper analyses how ex-ante control mechanisms and management control information affect commitment in buyer-supplier relationships. Using survey data from 191 purchasing and sales managers of original equipment manufacturers, this study examines five characteristics of management control information (scope, timeliness, aggregation, integration...

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. Sever...

This paper is focused on the effect that the exchange of management information has on client and/or supplier relationships. Moreover, this study extends the concept of the usefulness of management control information to inter-organizational relationships, analysing how the scope of such information affects continuity expectations, and how these in...

This paper addresses the usefulness of management information sharing and control mechanisms on continuity expectations of closer buyer-supplier relationships. Usefulness of information is examined through five dimensions: scope, timeliness, aggregation, integration and symmetry. And control mechanisms in two dimensions: coordination and influence....

Conversely to previous research focused in the study of only one use of management accounting systems (MAS) in interorganizational relationships, we develop a model to explore the interaction of both uses (decision control – decision management) offering empirical evidence through a survey in the relationship between a manufacturing firm and its ou...

As part of the supply chain, manufacturing firms are increasingly placing greater emphasis on the management of their outsourced distribution channels (DCs). However, the role that interorganizational Management Control Systems (MCS) can play in managing DC problems is still not clearly understood. Through an exploratory case study, we show how int...

As part of the supply chain, manufacturing firms are increasingly placing greater emphasis on the management of their outsourced distribution channels (DCs). However, the role that interorganizational Management Control Systems (MCS) can play in managing DC problems is still not clearly understood. Through an exploratory case study, we show how int...

This paper is focused on the effect that the exchange of management information has on client and/or supplier relationships. Moreover, this study extends the concept of the usefulness of management control information to inter-organizational relationships, analysing how the scope of such information affects continuity expectations, and how these in...