Research on managerial cognition and on organizational capabilities has essentially developed in two parallel tracks. We know much from the resource-based view about the relationship between capabilities and organizational performance. Separately, managerial cognition scholars have shown how...

We argue that Rugman and Verbeke, (2002) underestimate the importance of Penrose's (1959) contributions to the modern resource-based view of the firm. In particular, we take issue with Rugman and Verbeke's (2002) arguments concerning Penrose's (1959) contributions to our knowledge of: (1) the...

The paper explores whether resource-based view with newly emerged extensions including the dynamic capabilities perspective and the knowledge-based view is a new theory of the firm the or a compliment to existing theories. The paper analyzes new paradigms in the strategic management literature...

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...