Theoretical framework -- Firm's intellectual capital -- Technological innovation -- The role of intellectual capital in technological innovation -- Methodology -- Research results -- Conclusions, limitations and future research

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...

Understanding the link between human capital, competitive advantage and firm performance is a major focus of research in strategic human capital studies in strategic management and Strategic Human Resource Management (SHRM). Indeed, much progress has been made in understanding this link....