This article aims to (1) study history and trend of human resource accounting and strategic management accounting and (2) represent new model for sustainable competitive advantage by focus on combination of strategic management accounting Implementation, organizational culture which related...

This paper analyses the effect of resource rarity on sustainable competitiveness of universities. The analysis is embedded on the Resource Based View model (RBV and the balanced scorecard model of performance). According to RBV of strategic Management, competitive advantage is closely related to...

The National People Congress in 2013 stated the need to provide impulse and guidance for a transformation of the Chinese resource-based cities into sustainable cities. This paper considers the transformation path realized in a small Chinese resource-based city in China. The city of Jiyuan has...

This research aims to examine the utilization of Resource-Based View (RBV) theory which consists of human capital, structural capital and relational capital toward strategy and competitive advantage. The theory of the Resource-Based View (RBV) is known as the theory that refers the firm's...

Purpose: The purpose of this paper is to empirically examine from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Design/Methodology/Approach: The study follows Henri's (2006) methodology...

Objective – The paper aims to develop a conceptual framework to study the relationship between strategic resources and business performance.Methodology/Technique – Reviews of published works to explore the concept of strategic resources and business performance.Findings – The decisions to...

The main purpose of conducting this study is to test the relationship among organizational commitment, high performance work systems and job stress; and their impact on the organizational learning capabilities of the banking sector in Pakistan. The data was collected through a structured...

We develop a formal model of the timing of resource development by competing firms. Our aim is to deepen and extend resource-level theorizing about sustainable competitive advantage. Our analysis formalizes the notion of barriers to imitation, particularly those based on time compression...

Purpose: The article focuses on supply capability creation (SCC) within the new product development (NPD). The purpose is to establish an SCC process describing the main SCC activities and milestone criteria in preparing the supply process for new products. Design/methodology/approach: The...

In a wide range of circumstances, relational contracts can enable strategies that might not otherwise be possible. While most studies focus on the maintenance and performance of existing relational contracts, this paper explores the origins of interfirm relational contracts, focusing on how...