@incollection{,
	
					
					
					9FF46F313223EE14A79C7D015B950546
				,
	author={{SlimanAlsoboa} and {Al-Hussein Bin Talal University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1531323
}

@incollection{b0,
	
	
		,
	title={{Customer Knowledge Management Application in Gaining Organization's Competitive Advantage in Electronic Commerce}}
		,
	author={{
			BAghamirian
		} and {
			BDorri
		} and {
			BAghamirian
		}}
		
		
	
	
		,
	journal={{Journal of Theoretical and Applied Electronic Commerce Research}}
		
			10
			1
			
			,
	year={2015}
		
	

}

@incollection{b1,
	
	
		,
	title={{The Adoption of Strategic Management Accounting in Nigerian Manufacturing Firms}}
		,
	author={{
			COAkenbor
		} and {
			EIOkoye
		}}
		
	
	
		,
	journal={{An International Journal of Arts and Humanities}}
		
			1
			3
			
			,
	year={2012}
		
	

}

@incollection{b2,
	
	
		,
	title={{The impact of competitive business strategies on managerial accounting techniques: A study of Jordanian public industrial companies}}
		,
	author={{
			SSAlsoboa
		} and {
			JSAldehayyat
		}}
		
	
	
		,
	journal={{International Journal of management}}
		
			30
			2
			
			,
	year={2013}
		
	

}

@incollection{b3,
	
	
		,
	title={{The extent to which the Jordanian Private Industrial Companies use SMA techniques}}
		,
	author={{
			SSAlsoboa
		} and {
			AKhattab
		} and {
			MAl-Rawad
		}}
		
		
	
	
		,
	journal={{European Journal of Business and Management}}
		
			7
			7
			
			,
	year={2015}
		
	

}

@incollection{b4,
	
	
		,
	title={{Factors influencing supply chain competitive advantage and performance}}
		,
	author={{
			LAnatan
		}}
	
	
		,
	journal={{International Journal of Business and Information}}
		
			9
			3
			
			,
	year={2014}
		
	

}

@book{b5,
	
	
		,
	author={{
			DRAnderson
		} and {
			DJSweeney
		} and {
			TAWilliams
		}}
		
		
		,
	title={{Statistics for business and economics}}
				Thomson South-Western, USA
		
			,
	year={2008}
		
	
	,
	note={10th edition}

}

@book{b6,
	
	
		,
	title={{Delineating IT Resources and Capabilities to Obtain Competitive}}
		,
	author={{
			RAshrafi
		} and {
			JMueller
		}}
		
		
			,
	year={2015}
		
	

}

@incollection{b7,
	
	
		,
	title={{Organizational Culture: Can It Be a Source of Sustained Competitive Advantage?}}
		,
	author={{
			JBBarney
		}}
	
	
		,
	journal={{The Academy of Management Review}}
		
			11
			3
			
			,
	year={1986}
		
	

}

@incollection{b8,
	
	
		,
	title={{Firm resources and sustained competitive advantage}}
		,
	author={{
			JBBarney
		}}
	
	
		,
	journal={{Journal of Management}}
		
			17
			
			,
	year={1991}
		
	

}

@incollection{b9,
	
	
		,
	title={{Gaining and Sustaining Competitive Advantage}}
		,
	author={{
			JBBarney
		}}
	
	
		,
	journal={{CIMA Management Accounting: Business Strategy}}
		
			13
			,
	year={2002. 2005}
			,
	publisher={BPP Publishers}
		
	
	,
	note={BPP Professional Education}

}

@incollection{b10,
	
	
		,
	title={{Renewing the resource base in line with the dynamic capabilities view: a key to sustained competitive advantage in the IT industry}}
		,
	author={{
			LBreznik
		} and {
			MLahovnik
		}}
		
	
	
		,
	journal={{JEEMS}}
		
			19
			4
			
			,
	year={2014}
		
	

}

@incollection{b11,
	
	
		,
	title={{The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting}}
		,
	author={{
			MBromwich
		}}
	
	
		,
	journal={{Organizations and Society}}
		
			15
			1
			
			,
	year={1990}
		
	

}

@incollection{b12,
	
	
		,
	title={{Customer knowledge management models: Assessment and proposal, research in systems analysis and design: Models and methods}}
		,
	author={{
			DBuchnowska
		}}
	
	
		,
	booktitle={{Lecture Notes in Business Information Processing}}
		
			93
			1
			
			,
	year={2011}
		
	

}

@incollection{b13,
	
	
		,
	title={{Rethinking sustained competitive advantage from human capital}}
		,
	author={{
			BACampbell
		} and {
			RCoff
		} and {
			DKryscynski
		}}
		
		
	
	
		,
	journal={{Academy of Management Review}}
		
			37
			3
			
			,
	year={2012}
		
	

}

@incollection{b14,
	
	
		,
	title={{Adoption of competitor focused accounting methods in selected manufacturing companies in Nigeria}}
		,
	author={{
			NRChiekezie
		} and {
			PAEgbunike
		} and {
			ANOdum
		}}
		
		
	
	
		,
	journal={{Asian Journal of Economic Modelling}}
		
			2
			3
			
			,
	year={2014}
		
	

}

@book{b15,
	
	
		,
	title={{management accounting risk and control strategy, P3, Post Exam Guide}}
		
			,
	year={2008. November 2008}
		
	
	,
	note={The Chartered Institute of Management Accountants}

}

@incollection{b16,
	
	
		,
	title={{Human assets and management dilemmas: Coping with hazards on the road to resource-based theory}}
		,
	author={{
			RWCoff
		}}
	
	
		,
	journal={{Academy of Management Review}}
		
			22
			
			,
	year={1997}
		
	

}

@incollection{b17,
	
	
		,
	title={{An Empirical Study of the Application of Strategic Management Accounting Techniques}}
		,
	author={{
			KSCravens
		} and {
			CGuilding
		}}
		
	
	
		,
	journal={{Advances in Management Accounting}}
		
			10
			
			,
	year={2001}
		
	

}

@book{b18,
	
	
		,
	title={{Marketing aspects in strategic management accounting. Interdisciplinary management research, lV}}
		,
	author={{
			DDunkovi?
		} and {
			DJuri?
		} and {
			TNikoli?
		}}
		
		
		
			,
	year={2009}
			
		
		
			Faculty of Economics Osijek & Hochschule Pforzheim University, STR
		
	

}

@incollection{b19,
	
	
		,
	title={{Dynamic capabilities: What are they?}}
		,
	author={{
			KMEisenhardt
		} and {
			JAMartin
		}}
		
	
	
		,
	journal={{Strategic Management Journal}}
		
			21
			
			,
	year={2000}
		
	

}

@incollection{b20,
	
	
		,
	title={{Revisiting an identity-based view of sustainable competitive advantage}}
		,
	author={{
			MFiol
		}}
	
	
		,
	journal={{Journal of Management}}
		
			6
			
			,
	year={2001}
		
	

}

@incollection{b21,
	
	
		,
	title={{Environmental innovations as a source of competitive advantage or vice versa?}}
		,
	author={{
			HForsman
		}}
	
	
		,
	journal={{Business Strategy and the Environment}}
		
			22
			5
			
			,
	year={2013}
		
	

}

@incollection{b22,
	
	
		,
	title={{Creating competitive advantage}}
		,
	author={{
			PEGhemawat
		} and {
			JWRivkin
		}}
		
	
	
		,
	booktitle={{Strategy and the Business Landscape: Text and Cases, Ghemawat P}}
				Pisano G, Rivkin; Reading, MA
		
			,
	publisher={Addison-Wesley}
			,
	year={1999}
			
		
	
	,
	note={with Collis D}

}

@book{b23,
	
	
		,
	title={{Competitor-focused accounting: an exploratory note. Accounting, Organization and Society}}
		,
	author={{
			CGuilding
		}}
		
			,
	year={1999}
			24
			
		
	

}

@incollection{b24,
	
	
		,
	title={{An International Comparison of Strategic Management Accounting Practices}}
		,
	author={{
			CGuilding
		} and {
			KSCravens
		} and {
			MTayles
		}}
		
		
	
	
		,
	journal={{Management Accounting Research}}
		
			11
			1
			
			,
	year={2000}
		
	

}

@book{b25,
	
	
		,
	author={{
			JHair
		} and {
			MWolfinbarger
		} and {
			AMoney
		} and {
			;PSamuel
		} and {
			MPage
		}}
		
		
		
		
		,
	title={{Essential of Business Research Methods}}
				New York Routledge, USA
		
			,
	year={2015}
		
	
	,
	note={3rd ed.}

}

@incollection{b26,
	
	
		,
	title={{The Strategic Relevance of Competitor Cost Assessment -an Empirical Study of Competitor Accounting}}
		,
	author={{
			CHeinen
		} and {
			AHoffjan
		}}
		
	
	
		,
	journal={{JAMAR}}
		
			3
			1
			
			,
	year={2005}
		
	

}

@incollection{b27,
	
	
		,
	title={{An Empirical Investigation of Accounting Information Use in Competitive Intelligence}}
		,
	author={{
			JWHesford
		}}
	
	
		,
	booktitle={{Annual Meeting}}
				Atlanta
		
			,
	publisher={American Accounting Association}
			,
	year={2001}
		
	

}

@incollection{b28,
	
	
		,
	title={{An empirical investigation of accounting information use in competitive intelligence}}
		,
	author={{
			JWHesford
		}}
	
	
		,
	journal={{Journal of Competitive Intelligence and Management}}
		
			4
			3
			
			,
	year={2008}
		
	

}

@book{b29,
	
	
		,
	title={{Statistics for business and economics}}
		,
	author={{
			HKohler
		}}
		
			,
	year={2000}
			,
	publisher={Thomson learning, Inc., USA}
		
	

}

@incollection{b30,
	
	
		,
	title={{Is market orientation a source of sustainable competitive advantage or simply the cost of competing}}
		,
	author={{
			VKumar
		} and {
			EJones
		} and {
			RVenkatesan
		} and {
			RPLeone
		}}
		
		
		
	
	
		,
	journal={{Journal of Marketing}}
		
			75
			
			,
	year={2011. January 2011}
		
	

}

@book{b31,
	
	
		,
	title={{}}
		,
	author={{
			SLi
		} and {
			BRNathan
		} and {
			Nathan
		}}
		
		
		
	

}

@incollection{b32,
	
	
		,
	title={{The impact of supply chain management practices on competitive advantage and organizational performance}}
		,
	author={{
			TSRao
		} and {
			SS
		}}
		
	
	
		,
	journal={{Omega}}
		
			34
			
			,
	year={2006}
		
	

}

@incollection{b33,
	
	
		,
	title={{Strategic management accounting: the emperor's new clothes?}}
		,
	author={{
			BRLord
		}}
	
	
		,
	journal={{Management Accounting Research}}
		
			7
			3
			
			,
	year={1996}
		
	

}

@incollection{b34,
	
	
		,
	title={{The effects of integrated supply management practices and environmental management practices on relative competitive quality advantage}}
		,
	author={{
			RNarasimhan
		} and {
			TSchoenherr
		}}
		
	
	
		,
	journal={{International Journal of Production Research}}
		
			50
			4
			
			,
	year={2012}
		
	

}

@book{b35,
	
	
		,
	title={{The role of management accounting in creating and sustaining competitive advantage. a case study of equity bank}}
		,
	author={{
			NMNdwiga
		}}
		
			,
	year={2011. June 2011}
			,
	address={Kenya}
		
		
			Master of commerce, University of South Africa
		
	

}

@incollection{b36,
	
	
		,
	title={{Strategic management accounting practice in malaysia: case of manufacturing sector}}
		,
	author={{
			NikHassan
		} and {
			N-H
		} and {
			NikMuhammad
		} and {
			N-MIsmail
		} and {
			Z
		}}
		
		
		
		
	
	
		,
	journal={{Accounting and Management}}
		
			2
			2
			
			,
	year={2011}
		
	
	,
	note={Journal of Finance}

}

@incollection{b37,
	
	
		,
	title={{Strategic management accounting practices in a competitive environment: a theoretical exposition}}
		,
	author={{
			EIOkoye
		} and {
			COAkenbor
		}}
		
	
	
		,
	journal={{ABSU journal of management science}}
		
			4
			2
			
			,
	year={2008}
		
	

}

@incollection{b38,
	
	
		,
	title={{E-business as a source of competitive advantage}}
		,
	author={{
			VPilinkiene
		} and {
			R-JKurschus
		} and {
			GAuskalnyte
		}}
		
		
	
	
		,
	journal={{Economics and Management}}
		
			18
			1
			
			,
	year={2013}
		
	

}

@book{b39,
	
	
		,
	title={{The significance of the organizational knowledge for acquiring competitive advantage on the telecommunication market in the republic of Macedonia}}
		,
	author={{
			VPopovski
		} and {
			SNikolic
		}}
		
		
			,
	year={2014. 2/2014}
			
		
	

}

@book{b40,
	
	
		,
	title={{Competitive Strategy: Techniques for Analyzing Industries and Competitors}}
		,
	author={{
			EMPorter
		}}
		
			,
	year={1980}
			,
	publisher={Free Press}
			,
	address={New York}
		
	

}

@book{b41,
	
	
		,
	title={{Competitive advantage: Creating and sustaining superior performance}}
		,
	author={{
			EMPorter
		}}
		
			,
	year={1998}
			,
	publisher={Free Press}
			,
	address={New York}
		
	

}

@incollection{b42,
	
	
		,
	title={{Leveraging marketing capabilities into competitive advantage and export performance}}
		,
	author={{
			TQun
		} and {
			CM PSousa
		}}
		
	
	
		,
	journal={{International Marketing review}}
		
			1
			
			,
	year={2015}
		
	

}

@incollection{b43,
	
	
		,
	title={{In search of strategic management accounting: theoretical and field study perspectives}}
		,
	author={{
			RRoslender
		} and {
			SHart
		}}
		
	
	
		,
	journal={{Management Accounting Research}}
		
			14
			
			,
	year={2003}
		
	

}

@incollection{b44,
	
	
		,
	title={{Stapylton: strategic management accounting to gain competitive advantage}}
		,
	author={{
			CPRickwood
		} and {
			JBCoates
		} and {
			RJStacey
		}}
		
		
	
	
		,
	journal={{Management Accounting Research}}
		
			1
			1
			
			,
	year={1990}
		
	

}

@incollection{b45,
	
	
		,
	title={{On the contingent value of dynamic capabilities for competitive advantage: the nonlinear moderating effect of environmental dynamism}}
		,
	author={{
			OSchilke
		}}
	
	
		,
	journal={{Strategic Management Journal}}
		
			35
			
			,
	year={2014}
		
	

}

@incollection{b46,
	
	
		,
	title={{The accounting assessment of competitive position}}
		,
	author={{
			KSimmonds
		}}
	
	
		,
	journal={{European Journal of Marketing}}
		
			20
			1
			
			,
	year={1986}
		
	

}

@incollection{b47,
	
	
		,
	title={{Testing VRIN framework: resource value and rareness as sources of competitive advantage and above average performance}}
		,
	author={{
			DSorensen
		}}
	
	
		,
	journal={{Management}}
		
			17
			2
			
			,
	year={2006. 2012}
		
	
	,
	note={The automotive development process, a real options analysis. DUV, Gabler edition wissenchaft}

}

@incollection{b48,
	
	
		,
	title={{Customer value: The next source for competitive advantage}}
		,
	author={{
			RBWoodruff
		}}
	
	
		,
	journal={{Journal of the Academy of Marketing Science}}
		
			25
			2
			
			,
	year={1997}
		
	

}