...Val Clulow; Carol Barry; Julie Gerstman Purpose The resource‐based view (RBV) explores the role of key resources, identified as intangible assets and capabilities, in creating competitive advantage and superior performance. To a great extent the conceptual analysis and empirical research within...

... in Australia identifies, develops, deploys and protects its key intangible assets and capabilities in sustaining competitive advantage. The model highlights the firm as a unique collection of resources and capabilities, some of which possess the particular characteristics of value, barriers to duplication...

... Federation of Accountants, 1998). Resources Intellectual capital Recognition Intangible assets © MCB UP Limited 2000 Drawing on a previous paper (O’Donnell, 1999a), we now move to a discussion of communicative action (Habermas, 1984) where this idea of languaging becomes the central...