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This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of organisational culture – teamwork orientation, outcome orientation, innovation orientation and attention to detail orientation – on this association. Online survey data were collected from 408 accountants in Australian business organisations, and structural equation modelling (SEM) was used to analyse the data. The results indicate a positive association between the use of SMA practices and competitive advantage with such an association positively moderated by one cultural dimension, teamwork orientation. Specifically, the findings indicate that the positive effect of SMA practices on competitive advantage is dependent upon the fit between the use of SMA practices and teamwork orientation with more (less) teamwork-oriented organisations exhibiting a stronger (weaker) association between the use of SMA practices and competitive advantage.

The study examines the intricate interplay between supplier relationship management (SRM), procurement performance, supply chain responsiveness (SCR) and competitive advantage. Additionally, the study examines the mediating role of procurement performance and SCR in the link between SRM and competitive advantage.

A research model grounded in the resource-based view and dynamic capabilities theory (DCT) was developed and tested using partial least squares structural equation modeling (PLS-SEM). Data were obtained from 122 firms in Ghana.

The study revealed that SRM has a positive and significant effect on procurement performance, SCR and competitive advantage. Additionally, SCR has a positive and significant effect on competitive advantage; however, procurement performance has a negative and insignificant effect on competitive advantage. It was also revealed that SCR partially mediates the relationship between SRM and competitive advantage but fully mediates the relationship between procurement performance and competitive advantage. Also, it was also revealed that procurement performance does not mediate the relationship between SRM and competitive advantage.

The study contributes to literature by highlighting the mediating role of SCR in influencing the effect of SRM and procurement performance on competitive advantage.

Practically, the study findings highlight the need for firms to seek, build and manage meaningful relationships with their suppliers in order to enhance their competency and capability to influence their competitive position in the marketplace.

To the best of the researchers' knowledge, no prior study has examined the effect of SRM on procurement performance and SCR. Additionally, no previous study has examined the mediating role of procurement performance and SCR on the link between SRM and competitive advantage.

This study aims to show how market orientation (MO), brand (BR) and business strategy (cost leadership strategy and differentiation strategy), which play mediating and moderating roles, respectively, can increase competitive advantage (CA). With a focus on brand, market orientation, cost leadership strategy (CS) and differentiation strategy (DS), as well as an analysis of variance control on varying business sizes per business seniority, the current study made a theoretical contribution.

An empirical study was created using a quantitative methodological technique. The surveyed data were collected from 379 managers or owners who participated in a face-to-face survey at different food processing companies in Vietnam. To test the hypotheses, the gathered information was examined utilizing multigroup analysis and partial least squares structural equation modeling.

The brand was found to have the greatest positive impact on competitive advantage, followed by a business strategy that positively influenced competitive advantage, and, finally, business strategies that significantly moderated the third strong positive impact between market orientation and competitive advantage. Market orientation has the fourth strong positive impact on competitive advantage, whereas brand has the lowest positive impact on market orientation.

This is the first investigation, according to the authors’ knowledge, into the role of market orientation as a mediator in the relationship between brand and competitive advantage in addition to the regulatory role of business strategy at two strategic levels: cost leadership and strategic focus as well as the difference between competitive advantage and market orientation in the Vietnamese food sector.

This paper aims to derive a model that explores how the interplay between knowledge integration capability and innovation impacts strategic orientation, leading to the attainment of sustainable competitive advantage. The study considers the constituents of strategic orientation, namely, customer orientation, competitor orientation and technology orientation, as the basis for achieving sustainable competitive advantage. The study suggests that the firm’s capacity for integrating external and internal knowledge shapes how strategic orientation influences sustainable competitive advantage through service innovation.

This empirical research relies on qualitative and quantitative data gathered from telecom professionals to assess how knowledge integration and service innovation influence sustained competitive advantage. Structured equation modeling is used to examine the model and its interrelationships.

The research establishes significant relationships between strategic orientations, knowledge integration capability, service innovation and sustainable competitive advantage. Knowledge integration capability and service innovation are found to mediate the relationship between strategic orientations and the achievement of sustainable competitive advantage.

The study highlights the significant contribution of a firm’s knowledge integration capability in driving service innovation, especially in technology-intensive service industries facing hypercompetition. It also advocates prioritizing technology orientation and integrating knowledge from internal and external sources for competitive advantage.

To the best of the authors’ knowledge, this study is the first to model the effect of knowledge integration capability and service innovation on strategic orientation-led sustainable competitive advantage.

This study aims to explore the mediating role of competitive advantage and the moderating role of competitive intensity in the relationship between innovation capability (IC) and small and medium-sized enterprise (SME) performance and between strategic flexibility (SF) and SME performance.

The study adopted a survey research design. The data were collected from a conveniently selected sample of 159 SMEs in Nigeria using a self-reported questionnaire. Mediation and moderation analyses were performed using Hayes' PROCESS macro v3.

Results showed that IC and SF positively affect SME performance. Also, competitive advantage significantly mediates the relationship between IC and SME performance and between SF and SME performance. Additionally, competitive intensity positively and significantly moderates the relationship between IC and SME performance but fails to significantly moderate the relationship between SF and SME performance.

The findings have managerial implications for SME owners and managers. The findings suggest the need for SMEs to develop more IC and increase their SF. Thus, SME owners and managers should invest more in developing IC and SF. More specifically, they should invest more in research and development, the development of intellectual capital (consisting of human capital, structural capital and relational capital) and new technologies, products, services and processes. Also, they should nurture an innovation culture, encourage creative and innovative acts and allow employees to experiment with new ideas without hindrances.

To the best of the author’s knowledge, this study is the first to provide empirical evidence of the mediating role of competitive advantage and the moderating role of competitive intensity in the relationship between IC and SME performance and between SF and SME performance in the context of emerging economies such as Nigeria. The study validates dynamic capabilities theory by demonstrating that IC and SF are dynamic capabilities that give SMEs a competitive advantage and enhance their performance.

This study provides theoretical and empirical insights into how firms can enhance their performance strategically and financially by integrating learning and transformational capabilities into research and development (R&D) activities based on the dynamic capabilities approach. To achieve this, the authors propose that transformational capabilities in R&D mediate the relationship between learning capabilities in R&D and competitive advantage.

Using a purposive sampling technique and standardized questionnaires, data were collected from 118 R&D and senior managers. To analyze the data, multiple regression analysis, along with SPSS PROCESS macro (Model 4), was used.

The results support the theoretical assumption that there are direct and indirect positive and significant effects between learning capabilities in R&D and competitive advantage as mediated by transformational R&D capabilities.

This study explores R&D from a dynamic capabilities perspective and suggests that learning capabilities should come first to enhance businesses’ competitive advantage. Furthermore, transformational R&D capabilities can explain the relationship between learning capabilities in R&D and competitive advantage. The authors recommend that researchers should investigate the contributions of R&D to promote competitive advantage.

This paper proposes the “fields and weapons of the competition model applied to business networks” – CAC-Redes (in Portuguese, Campos e Armas da Competição – Redes de negócio), an extension of the fields and weapons of the competition model (CAC) – to study the competition and competitiveness of companies operating in business networks in a competitive environment while integrating organizational competencies, interorganizational ties and company positioning to provide competitive advantage.

CAC-Redes is born from the cross-fertilization process of various theoretical perspectives, namely, industrial organization, traditional view of operational activities and resources, relational view, strategic alignment, transaction cost theory and social perspectives in networks, structured according to systems theory and under the mantle of competitive advantage theory. To discover the structure of existing models of competitiveness in networks, a bibliographic search was conducted in the Scopus database. Quali-quantitative empirical research was undertaken in companies from six different economic sectors through structured questionnaires and personal interviews to understand how companies competed and discover the determining factors of their competitive advantage.

Only seven models of competitiveness in network were found, and their structures and characteristics are quite different from those of CAC-Redes. Empirical research confirms all the hypotheses that support CAC-Redes, which, combined with those of CAC, indicate the CAC-Redes corroboration.

CAC-Redes does not apply to networks without intercompany competition, studies on network governance and corporate strategy formulation.

CAC-Redes is effective in studying complex competitiveness phenomena because it considers multiple influences; provides a process based on qualitative and quantitative variables that increase the probability of formulating successful competitive strategies; simplifies the differentiation of skills from core competencies and determines them; proposes a competitive advantage criterion to select suppliers; creates a unifying language to represent the different strategic specificities of companies, competitors, suppliers, customers and the company environment and provides a library containing 181 weapons (resources) and dozens of interorganizational ties that can be used in empirical studies with other methodologies.

CAC-Redes, due to its originality and peculiarities, theoretically contributes to theory of resources because it dispenses with the assumption, “unique resource, source of competitive advantage”; to relational view because it considers interorganizational relationships as a competence and treats it quali-quantitatively and to core competencies because if the strategy changes, different core competencies will be needed. Furthermore, it is an alternative to the dynamic capabilities perspective, and it transforms the five manufacturing performance objectives into nine for the entire company.

CAC-Redes is an original model because its structure and characteristics comparatively differ from those of existing models, and 14 singularities are detected.

This study aims to present a research model to investigate the potential impact of human capital, structural capital and social capital on e-banking proactiveness. In addition, it reveals the potential impact of e-banking proactiveness on competitive intelligence and competitive agility. Also, it aims to explore the impact of competitive intelligence on competitive advantage and competitive agility. Finally, the impact of competitive agility on competitive advantage will be examined.

In order to gather data, a questionnaire was prepared and administered to 211 respondents in Jordan. The research model and hypotheses were then assessed using Structural Equation Modeling – Partial Least Squares (SEM-PLS).

The study demonstrated a significant impact of human capital, structural capital and social capital on e-banking proactiveness. The findings confirm that e-banking proactiveness significantly impacts competitive intelligence and achieving competition. Moreover, the findings confirm that competitive intelligence significantly impacts competitive agility. Also, the findings revealed a substantial relationship between competitive intelligence and competitive advantage. Finally, the results discovered that competitive agility significantly impacts competitive advantage.

The research gives valuable insights into the elements that drive e-banking proactiveness, which can beautify the proactiveness literature is well-known. By uncovering the position of intellectual capital in fostering proactiveness, this examination contributes to deeper information on the way financial institutions can successfully respond to market modifications, patron needs and technological advancements. Future scholars can build upon these findings to discover proactiveness in different sectors and industries, thereby broadening the understanding of proactive behaviors throughout numerous contexts.

This paper aims to contribute to the understanding of the relationship between innovation and export performance by examining the effect of different types of innovation on export performance and testing the assumption underlying most studies in the field that competitive advantage mediates this relationship.

From the literature review, this paper proposes a research model that is estimated using a sample of 200 Spanish exporting manufacturing companies. Data for this study were collected with an ad hoc questionnaire, and the partial least squares structural equation modeling technique was chosen to analyze the data.

The results show that there is a positive relationship between product and business process innovation and export performance and that competitive advantage mediates this relationship, but only when it is based on costs, not on differentiation.

This paper provides evidence that product and business process innovation are positively related to export performance and that competitive advantage mediates these relationships, but only when the advantage is low cost. Unexpectedly, this paper finds that differentiation is neither related to export performance nor explains the relationship between innovation and export performance.

Organizations sustain competitiveness by improving product or service quality, performing efficiently or innovating. This paper aims to investigate the relationship between knowledge management (KM) and sustainable competitive advantage (SCA) in business organizations in the Kingdom of Bahrain. The KM initiatives are categorized into knowledge creation, knowledge storage, knowledge transfer and knowledge application. Employees’ attitudes toward workplace knowledge resources are derived from their perceptions of their importance, usefulness and ease of use.

This paper adopts a cross-sectional survey design. Data is collected via an electronic questionnaire developed using Google Forms. Purposive sampling used a list of 122 business organizations. Ninety responses were received and taken into consideration for data analysis.

Spearman correlation analysis and partial least square structural equation modeling revealed a positive association between KM and SCA. This study reflected a positive association between employees’ attitudes toward knowledge resources and sustaining organizations’ competitive advantages.

In Bahrain, empirical studies still need to be developed to explore KM in business organizations and investigate its association with SCA. This study aims to fill this gap by examining the relationship between KM and the sustainability of quality, efficiency and innovation-based competitive advantages in business organizations in an emerging economy context.