This article is aimed at supporting the management in the strategic planning of investments on critical value drivers, taking into consideration their impact on competitive advantage and the cumulative investments made on them. We describe a framework through a step-by-step procedure. No...

Purpose – The purpose of this paper is to test a way to overcome specific issues related to the assessment of the strategic capital and to propose a viable solution for its benchmarking. In order to fully appreciate this type of entity an audit on the strategic alignment of the resources...