메뉴 건너뛰기




Volumn 21, Issue 3, 2010, Pages 183-194

Accounting for competitive advantage: The resource-based view of the firm and the labour theory of value

Author keywords

Industry profitability; Labour theory of value; Resource based view; Value creation

Indexed keywords


EID: 77349091313     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2008.09.010     Document Type: Article
Times cited : (28)

References (49)
  • 2
    • 0000648913 scopus 로고
    • Strategic factor markets: expectations, luck, and business strategy
    • Barney J.B. Strategic factor markets: expectations, luck, and business strategy. Management Science 32 10 (1986) 1231-1241
    • (1986) Management Science , vol.32 , Issue.10 , pp. 1231-1241
    • Barney, J.B.1
  • 3
    • 0000483163 scopus 로고
    • Organizational culture: can it be a source of sustained competitive advantage?
    • Barney J.B. Organizational culture: can it be a source of sustained competitive advantage?. Academy of Management Review 11 3 (1986) 656-665
    • (1986) Academy of Management Review , vol.11 , Issue.3 , pp. 656-665
    • Barney, J.B.1
  • 4
    • 84896930624 scopus 로고
    • Firm resources and sustained competitive advantage
    • Barney J.B. Firm resources and sustained competitive advantage. Journal of Management 17 1 (1991) 99-120
    • (1991) Journal of Management , vol.17 , Issue.1 , pp. 99-120
    • Barney, J.B.1
  • 5
    • 0001513408 scopus 로고
    • Why Marx's labour theory is superior to the marginalist theory of value: the case from modern financial reporting
    • Bryer R.A. Why Marx's labour theory is superior to the marginalist theory of value: the case from modern financial reporting. Critical Perspectives on Accounting (1994) 313-340
    • (1994) Critical Perspectives on Accounting , pp. 313-340
    • Bryer, R.A.1
  • 8
    • 34247592934 scopus 로고    scopus 로고
    • Whose human capital? The challenge of value capture when capital is embedded
    • Bowman C., and Swart J. Whose human capital? The challenge of value capture when capital is embedded. Journal of Management Studies 44 4 (2007) 488-505
    • (2007) Journal of Management Studies , vol.44 , Issue.4 , pp. 488-505
    • Bowman, C.1    Swart, J.2
  • 9
    • 33751088518 scopus 로고    scopus 로고
    • The colonisation of strategy: financialization in a post-privatisation context
    • Carter C., and Mueller F. The colonisation of strategy: financialization in a post-privatisation context. Critical Perspectives on Accounting 17 December (8) (2006) 967-985
    • (2006) Critical Perspectives on Accounting , vol.17 , Issue.December 8 , pp. 967-985
    • Carter, C.1    Mueller, F.2
  • 12
    • 0033414887 scopus 로고    scopus 로고
    • When competitive advantage doesn't lead to performance: the resource-based view and stakeholder bargaining power
    • Coff R.W. When competitive advantage doesn't lead to performance: the resource-based view and stakeholder bargaining power. Organization Science 10 2 (1999) 119-213
    • (1999) Organization Science , vol.10 , Issue.2 , pp. 119-213
    • Coff, R.W.1
  • 13
    • 84970157680 scopus 로고
    • A historical comparison of resource-based theory and five schools of thought within industrial organization economics: do we have a new theory of the firm?
    • Conner K.R. A historical comparison of resource-based theory and five schools of thought within industrial organization economics: do we have a new theory of the firm?. Journal of Management 17 1 (1991) 121-154
    • (1991) Journal of Management , vol.17 , Issue.1 , pp. 121-154
    • Conner, K.R.1
  • 18
    • 2942649403 scopus 로고    scopus 로고
    • Toward a knowledge-based theory of the firm
    • Grant R.M. Toward a knowledge-based theory of the firm. Strategic Management Journal 17 (1996) 109-122
    • (1996) Strategic Management Journal , vol.17 , pp. 109-122
    • Grant, R.M.1
  • 19
    • 77954516553 scopus 로고    scopus 로고
    • Knowledge of the firm, combinative capabilities, and the replication of technology
    • Kogut B., and Zander U. Knowledge of the firm, combinative capabilities, and the replication of technology. Organization Science 3 3 (1996) 383-397
    • (1996) Organization Science , vol.3 , Issue.3 , pp. 383-397
    • Kogut, B.1    Zander, U.2
  • 20
    • 0002422247 scopus 로고
    • Subjectivity, power and the labour process
    • Knights D., and Wilmott H. (Eds), Macmillan, London
    • Knights D. Subjectivity, power and the labour process. In: Knights D., and Wilmott H. (Eds). Labour process theory (1990), Macmillan, London
    • (1990) Labour process theory
    • Knights, D.1
  • 21
    • 1542740640 scopus 로고
    • Human resource systems and sustained competitive advantage
    • Lado A.A., and Wilson M.C. Human resource systems and sustained competitive advantage. Academy of Management Review 19 4 (1994) 699-727
    • (1994) Academy of Management Review , vol.19 , Issue.4 , pp. 699-727
    • Lado, A.A.1    Wilson, M.C.2
  • 22
    • 0141428836 scopus 로고    scopus 로고
    • The payments perspective: micro-foundations of resource analysis
    • Lippman S.A., and Rumelt R.P. The payments perspective: micro-foundations of resource analysis. Strategic Management Journal 24 (2003) 903-927
    • (2003) Strategic Management Journal , vol.24 , pp. 903-927
    • Lippman, S.A.1    Rumelt, R.P.2
  • 23
    • 0141742076 scopus 로고    scopus 로고
    • A bargaining perspective on resource advantage
    • Lippman S.A., and Rumelt R.P. A bargaining perspective on resource advantage. Strategic Management Journal 24 (2003) 1069-1086
    • (2003) Strategic Management Journal , vol.24 , pp. 1069-1086
    • Lippman, S.A.1    Rumelt, R.P.2
  • 24
    • 0000359490 scopus 로고    scopus 로고
    • Toward a synthesis of the resource-based and dynamic capability views of rent creation
    • Makadok R. Toward a synthesis of the resource-based and dynamic capability views of rent creation. Strategic Management Journal 22 (2001) 387-401
    • (2001) Strategic Management Journal , vol.22 , pp. 387-401
    • Makadok, R.1
  • 25
    • 0036332145 scopus 로고    scopus 로고
    • The theory of value and the value of theory: breaking new ground versus reinventing the wheel
    • Makadok R., and Coff R. The theory of value and the value of theory: breaking new ground versus reinventing the wheel. Academy of Management Review 27 1 (2002) 10-13
    • (2002) Academy of Management Review , vol.27 , Issue.1 , pp. 10-13
    • Makadok, R.1    Coff, R.2
  • 26
    • 77349121422 scopus 로고
    • Lawrence and Wishart
    • Marx K. Capital vol. III (1954), Lawrence and Wishart
    • (1954) Capital , vol.III
    • Marx, K.1
  • 27
    • 61149687955 scopus 로고
    • Penguin, Harmondsworth
    • Marx K. Capital vol. II (1978), Penguin, Harmondsworth
    • (1978) Capital , vol.II
    • Marx, K.1
  • 28
    • 8344232724 scopus 로고    scopus 로고
    • How do value creation and competition determine whether a firm appropriates value?
    • MacDonald G., and Ryall M.D. How do value creation and competition determine whether a firm appropriates value?. Management Science 50 (2004) 1319-1333
    • (2004) Management Science , vol.50 , pp. 1319-1333
    • MacDonald, G.1    Ryall, M.D.2
  • 29
    • 0030305324 scopus 로고    scopus 로고
    • The resource-based view of the firm in two environments: the Hollywood film studios from 1936 to 1965
    • Miller D., and Shamsie J. The resource-based view of the firm in two environments: the Hollywood film studios from 1936 to 1965. Academy of Management Journal 39 3 (1996) 519-543
    • (1996) Academy of Management Journal , vol.39 , Issue.3 , pp. 519-543
    • Miller, D.1    Shamsie, J.2
  • 31
    • 0003309346 scopus 로고    scopus 로고
    • Industrial sociology and the labour process
    • Beynon H., and Glavinis P. (Eds), Longman, London
    • Nicholls T. Industrial sociology and the labour process. In: Beynon H., and Glavinis P. (Eds). Patterns of social inequality: essays for Richard Brown (1999), Longman, London
    • (1999) Patterns of social inequality: essays for Richard Brown
    • Nicholls, T.1
  • 34
    • 84989113324 scopus 로고
    • The cornerstone of competitive advantage: a resource-based view
    • Peteraf M.A. The cornerstone of competitive advantage: a resource-based view. Strategic Management Journal 14 3 (1993) 179-191
    • (1993) Strategic Management Journal , vol.14 , Issue.3 , pp. 179-191
    • Peteraf, M.A.1
  • 35
    • 0003103113 scopus 로고
    • The two schools of thought in Resource-Based Theory: definitions and implications for research
    • Peteraf M.A. The two schools of thought in Resource-Based Theory: definitions and implications for research. Advances in Strategic Management 10A (1994) 153-158
    • (1994) Advances in Strategic Management , vol.10 A , pp. 153-158
    • Peteraf, M.A.1
  • 36
    • 0002392787 scopus 로고
    • Producing sustainable competitive advantage through the effective management of people
    • Pfeffer J. Producing sustainable competitive advantage through the effective management of people. Academy of Management Executive 9 1 (1995) 55-69
    • (1995) Academy of Management Executive , vol.9 , Issue.1 , pp. 55-69
    • Pfeffer, J.1
  • 38
    • 0035529252 scopus 로고    scopus 로고
    • Is the resource-based "view" a useful perspective for strategic management research?
    • Priem R.L., and Butler J.E. Is the resource-based "view" a useful perspective for strategic management research?. Academy of Management Review 26 1 (2001) 22-40
    • (2001) Academy of Management Review , vol.26 , Issue.1 , pp. 22-40
    • Priem, R.L.1    Butler, J.E.2
  • 39
    • 0141575360 scopus 로고    scopus 로고
    • In search of strategic management accounting: theoretical and field study perspectives
    • Roslender R., and Hart S.J. In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research 14 3 (2003) 255-279
    • (2003) Management Accounting Research , vol.14 , Issue.3 , pp. 255-279
    • Roslender, R.1    Hart, S.J.2
  • 40
    • 0001979296 scopus 로고
    • Toward a strategic theory of the firm
    • Lamb R. (Ed), Prentice-Hall, Englewoods Cliffs, NJ
    • Rumelt R. Toward a strategic theory of the firm. In: Lamb R. (Ed). Competitive strategic management (1984), Prentice-Hall, Englewoods Cliffs, NJ 556-570
    • (1984) Competitive strategic management , pp. 556-570
    • Rumelt, R.1
  • 44
    • 0000137833 scopus 로고
    • Towards a political economy of accounting: an empirical illustration of the Cambridge controversies
    • Tinker A.M. Towards a political economy of accounting: an empirical illustration of the Cambridge controversies. Accounting Organizations and Society (1980) 147-160
    • (1980) Accounting Organizations and Society , pp. 147-160
    • Tinker, A.M.1
  • 45
    • 33748540068 scopus 로고    scopus 로고
    • Asset pricing models, the labour theory of value and their implications for accounting
    • Toms S. Asset pricing models, the labour theory of value and their implications for accounting. Critical Perspectives in Accounting 17 (2006) 947-965
    • (2006) Critical Perspectives in Accounting , vol.17 , pp. 947-965
    • Toms, S.1
  • 47
    • 72949122111 scopus 로고    scopus 로고
    • The labour theory of value, risk and the rate of profit
    • Toms S. The labour theory of value, risk and the rate of profit. Critical Perspectives on Accounting 21 (2010) 96-103
    • (2010) Critical Perspectives on Accounting , vol.21 , pp. 96-103
    • Toms, S.1
  • 48
    • 72949086182 scopus 로고    scopus 로고
    • The social risk rent thesis: a reply to Harney
    • Toms S. The social risk rent thesis: a reply to Harney. Critical Perspectives in Accounting 21 (2010) 90-95
    • (2010) Critical Perspectives in Accounting , vol.21 , pp. 90-95
    • Toms, S.1
  • 49
    • 84989133012 scopus 로고
    • A resource-based view of the firm
    • Wernerfelt B. A resource-based view of the firm. Strategic Management Journal 5 2 (1984) 171-180
    • (1984) Strategic Management Journal , vol.5 , Issue.2 , pp. 171-180
    • Wernerfelt, B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.