The Brazilian software sector presents significant variability among companies as refers to the profit margin and market share. Seeking to evaluate the causes of this variability, this paper presents an empirical test of evaluation of the correlation between the observed performance of companies...

In accordance with the RBV (Resource Based View) approach, the main cause of the variety of performance of firms in the market resides in the specific nature of their resources and accumulated competences. Nevertheless, the tacit nature and, at the same time, the qualitative nature of the...