Bryant-Kutcher, Lisa; Jones, Denise A.; Widener, Sally K. - In: Advances in management accounting : Vol. 17, (pp. 1-42). 2008
Economic theory posits that production factors that are both difficult to imitate and capable of creating organizational efficiencies can generate economic rents and sustain long-term competitive advantage. Using survey data for 106 firms, we measure four dimensions of strategic human capital...