The Impact of a Company’s Strategic Actions on the Sustainable Competitive Advantage

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  • Ogasawara Toru
    Faculty of Commerce, Kumamoto Gakuen University School of Business Administration, Kobe University
  • Arai Kohei
    Faculty of Business, Osaka Metropolitan University
  • Inoue Kento
    Faculty of Business Administration, Kindai University

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Other Title
  • 企業の戦略的行動が持続的な競争優位に与える影響の検証
  • キギョウ ノ センリャクテキ コウドウ ガ ジゾクテキ ナ キョウソウ ユウイ ニ アタエル エイキョウ ノ ケンショウ

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Abstract

<p>In recent years, strategic behaviors of firms have become statistically estimable from financial statements, and our understanding of these behaviors is deepening from the perspective of management accounting. Generic strategies (such as cost leadership strategy, and differentiation strategy) and organizational capital (which is an invisible asset of an organization and a resource for earning profits) are examples of such behaviors. In this study, we empirically identify the extent to which these strategic behaviors affect future profits at any given time.</p>

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