VANTAGENS COMPETITIVAS SOB A ÓTICA DO VRIO: Um Estudo de Caso no Setor Contábil

Authors

  • Laís Braga Universidade Federal Rural do Semi-Árido
  • Renan Felinto de Farias Aires Professor do Departamento de Ciências Sociais Aplicadas e do Programa de Pós-Graduação em Administração da Universidade Federal Rural do Semi-Árido - UFERSA

DOI:

https://doi.org/10.23925/2237-4418.2023v38i1.p1-16

Keywords:

Accounting Sector, VRIO Model, Resource-Based View, Competitive Advantage

Abstract

The volatility of the business environment requires that companies have strategic elements that can confer competitive advantages for survival in the market. In this sense, this study aimed to analyze the competitive potential of an accounting office located in Mossoró/RN based on the Resource-Based View. Methodologically, it is a descriptive case study whose data collection was carried out through semi-structured interviews. Data analysis was performed qualitatively, using the VRIO model as an interpretation method. The results found revealed the competitive implications of strategic resources and capabilities, highlighting that, of the seven analyzed, six had the potential to generate competitive advantage for the company, being four sustainable and two temporaries. In general, the present study offered a competitive panorama for the studied company, revealing the real potential of its resources and capabilities.

Author Biographies

Laís Braga , Universidade Federal Rural do Semi-Árido

Graduanda em Administração e Bolsista de Iniciação Cinetífica pela Universidade Federal Rural do Semi-Árido (UFERSA)

Renan Felinto de Farias Aires, Professor do Departamento de Ciências Sociais Aplicadas e do Programa de Pós-Graduação em Administração da Universidade Federal Rural do Semi-Árido - UFERSA

Doutor em Administração pelo Programa de Pós-Graduação em Administração da Universidade Federal do Rio Grande do Norte - PPGA/UFRN

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Published

2024-04-28

How to Cite

Braga , L., & Aires, R. F. de F. (2024). VANTAGENS COMPETITIVAS SOB A ÓTICA DO VRIO: Um Estudo de Caso no Setor Contábil: . Pensamento &Amp; Realidade, 38(1), 1–13. https://doi.org/10.23925/2237-4418.2023v38i1.p1-16

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Vol. 38 No. 1 (2023): Revista Pensamento & Realidade

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