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The Effect of Operational Capabilities, Absorptive Capacity, and Management Processes on Market Performance
Abstract
This work aims to contribute to both the operations and management accounting literature by examining which dimensions of operational capabilities, absorptive capacity (AC), and management control best explain the variability of market performance. To investigate this phenomenon, we employed a quantitative methodology using a survey instrument to collect data. The sample comprised 63 companies from Brazil's auto parts and food industries. We used structural equation modeling (SEM) with Smart-PLS to analyze these constructs. The results show that operational capabilities influence performance, and realized absorptive capacity (RAC) indirectly impacts performance through cost control. Cost control also directly impacts customer satisfaction rather than business performance due to the value appropriated by powerful customers. A limitation of the study is that not all dimensions of operational capabilities, AC, and management control are covered, and not all forms of performance evaluation are included.
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