Toms, Steven - In: Accounting, Auditing & Accountability Journal 23 (2010) 5, pp. 647-670
Model. The link operates first from the labour process, where value is created but is imperfectly observable by intra …. Originality/value – The RBV can become a coherent theory of firm behaviour, if it adopts and can integrate the labour theory of … value, associated measures of risk arising from the labour process and mechanisms of accountability. …