Dynamic capabilities as antecedents of the scope of related diversification: the case of small firm accountancy practices
研究了254家挪威小型会计师事务所的动态能力（如人力资本异质性、内部开发流程和联盟）如何影响其相关多元化服务范围，发现动态能力有显著作用，而战略定位和意图影响不显著。
Abstract We propose that differences in the scope of related diversification in firms can be accounted for by differences in their dynamic capabilities. In order to test this, we analyze 254 Norwegian small firm accountancy practices' possession of key dynamic capabilities including the heterogeneity of their human capital, their internal development routines, and their alliances with complementary service providers. We also analyze the influence of strategic choice, in terms of the positioning of the practice and its underlying strategic intent. While we observe no clear effects for these two latter factors, we find that dynamic capabilities have a distinct impact on the scope of services. Copyright © 2008 John Wiley & Sons, Ltd.