期刊文献+

资源论视角下的会计要素再思考

原文传递
导出
摘要 本文从资源论人手,简述了资源论的产生和发展,得出了企业核心资源的特征,依据这些特征论述了不同经济形态的核心资源,提出了当今社会的核心资源乃是智力资本,进一步结合传统会计要素体系的不足,探讨了智力资本作为一种会计要素的必然性。
出处 《会计师》 2008年第2期53-55,共3页 Accountant
  • 相关文献

参考文献5

二级参考文献14

  • 1丹古莱.J 福斯 等.企业万能[M].东北财经大学出版社,1998..
  • 2Barney J. B., Strategic Factor Market: Expectation, Luck, and Business Strategy [J], Management Science,Vol. 42, pp. 1231-1241, 1986.
  • 3Grant R. M., The Resource - Based Theory of Competitive Advantage: Implications for Strategy Formulation [J], California Management Review, Vol. 33, Iss. 3, spring, pp. 114-135, 1991.
  • 4Barney J. B., Firm Resources and Sustained Competitive Advantage [J], Journal of Management, 17 (1),pp. 99- 120, 1991.
  • 5Wegloop P., Linking Firm Strategy and Government Action: Toward a Resources- Based Perspective on Innovation and Technology Policy [J], Technology in Society, 17 (4), pp. 413-428, 1995.
  • 6Selznick P., Leadership in Administration: A Sociological Interpretation, Row, Peterson and Company [ M],New York: Free Press, 1957.
  • 7Penrose E. T, The Theory of the Growth of the Firm [M]. New York: John Wiley, 1959.
  • 8Wernerfelt B., A resource- Based View of the Firm [J]. Strategic Management Journal, 5 (1), pp. 171 -180, 1984.
  • 9Petersf M. A., The Cornerstones of Competitive Advantage: A Resource - Based View [J], Strategic Management Journal, 14 (3), pp. 179-191, 1993.
  • 10Conner K. R., A Historical Comparison of Resources - Based Theory and Five School of Thought within Industrial Organization Economics: Do We Have a New Theory of the Firm? [J], Journal of Management, 17 (1),pp. 121 - 154, 1991.

共引文献67

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部