...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 RBV of the firm is a theory that has been explored in the academic literature as a means of explaining competitive advantage and, in turn, superior performance amongst...

... Intangible assets Accounting for intellectual capital will ultimately require the invention of new financial and management accounting concepts and practices (International Federation of Accountants, 1998). Languaging is the nexus of organisational knowledge development (von Krogh et al...