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    Accounting for performance variation: how important are intagible resources?

    Access Status
    Fulltext not available
    Authors
    Glabreath, Jeremy
    Galvin, Peter
    Date
    2006
    Type
    Journal Article
    
    Metadata
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    Citation
    Galbreath, Jeremy and Galvin, Peter. 2006. Accounting for performance variation: how important are intagible resources?. International Journal of Organizational Analysis. 14 (2): 150-170.
    Source Title
    International Journal of Organizational Analysis
    DOI
    10.1108/10553180610742773
    Faculty
    Curtin Business School
    School of Management
    URI
    http://hdl.handle.net/20.500.11937/15797
    Collection
    • Curtin Research Publications
    Abstract

    Purpose The purpose of this paper is to explore the degree to which intangible resources explain performance variation among firms.Design/methodology/approach The method includes a purpose-designed survey to measure the impact of tangible resources, intangible resources and industry structure on firm performance.Findings The results suggest that, in the main, intangible resources do explain performance variation, even when measured against other potential performance impacting factors.Research limitations/implications The results suggest that capabilities, conceptualized as an intangible resource, might not be the firm's most important, contrary to theory. Further, this study suggests that future research might best be served by exploring relationships between resources and the degree to which resource combinations are important to firm performance.Practical implications Resource allocation is a constant struggle for management. The results of this study suggest that investment in intangible resources might be a means to drive, and possibly sustain, competitive advantage.Originality/value This paper studies intangible resources in conjunction with other potential performance determinants, thus demonstrating a more stringent test of the resource-based view of the firm than previous studies.

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