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In this work, the authors address a gap in the literature on the contribution of dynamic capabilities and internal contingencies to performance in a highly competitive environment.

The authors use data from the Premier Football (soccer) League in Portugal over ten years. This league works as a laboratorial setting and enables the authors to identify the influences of the variables in the study.

The authors find evidence that human capital is decisive to a team's performance. This study’s findings question the role of the alignment between the different levels of the organization: strategic, tactical and operational.

With this work, the authors stress the importance (1) of using alternative scenarios in management research and (2) of the way that human and social capitals and managerial cognition and internal contingencies influence the development of knowledge-based dynamic capabilities, especially in highly regulated industries such has sports clubs.

This work provides evidence on the importance of strategic coherence at different structural levels of the organization. Furthermore, it highlights the need to secure the right resources at the right time.

The authors propose a setting to run the study: a crystal market and an original measure of performance that reflect the relative achievement of market potential.

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal.

This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place.

The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.

This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.