Proceedings of Annual Tokyo Business Research Conference 15 - 16 December 2014, Waseda University, Tokyo, japan, ISBN: 978-1-922069-67-2 Learning Orientation, Entrepreneurship Orientation, and Relationship Commitment among SME Exporters: The Moderating Function of Communication Daud Ismail* Building partnerships with foreign importers or distributors is critical for small and medium enterprises with limited resources. Doing so can help them leverage the resources of their partners and enhance their performance in foreign markets. Within this context, commitment to the relationship stands as an important cross-border relationship dimension. In addition, learning orientation and entrepreneurship orientation have been highlighted in the literature as important variables to develop relationship commitment. The literature also demonstrates that effective communication between partners is the critical function of relationship closeness and strength. This study used the resource-based view. We collected data from small and medium business exporters in the manufacturing sector. The sample contained a total of 193 participants. Data were analyzed using hierarchical moderated regression analysis, and results showed that entrepreneurship orientation is positively related to relationship commitment. The findings also highlight that the relationship between learning orientation and commitment was moderated by communication. JEL Codes: M10, M16 and M19 * Md Daud Ismail, School of Management, Faculty of Economic and Management, Universiti Kebangsaan Malaysia, Malaysia. Email: mddaud@ukm.edu.my