This paper analyzes cross-industrial best practices and future trends in the context of the contemporary resource based competitive advantage model of the firm. It identifies key managerial levers, tools and systems that can be used to build and sustain a Hi-Technology company's core competences in order to facilitate a more innovative, collaborative 21st century corporate culture. A qualitative and quantitative assessment is made of how a firm's leadership, human capital management, organizational culture, design and systems can all collectively merge to create a more dynamic and responsive organization which is far more adept at building unique resources and capabilities, which can then be leveraged to create new market opportunities with high competitive entry barriers.

(Martinette, 2006, Martinette and ObenchainLeeson, 2010).The findings of this study suggested that competitive advantage moderates the relationship between learning orientation and business performance in pure service and service-reliant organizations.

This study examines the influence of learning orientation on business performance (achievement of sales and profit objectives) in the context of pure service, specifically that of public accounting services firms. The conceptual framework used in this research has been drawn from marketing, finance, and organizational behavior theory. Specifically, relationships related to learning orientation, sources of competitive advantage, and business performance have been identified.This research tests a framework about learning orientation and its consequences in an accounting services firm. Specifically, this study focused on several research questions, including: 1) Is there a relationship between learning orientation and business performance in terms of the achievement of sales and profit objectives in an accounting services firm?, 2) Is there a relationship between learning orientation and competitive advantage in an accounting services firm?, and 3) Does competitive advantage moderate the relationship between learning orientation and business performance in an accounting services firm?A survey-based research methodology is used to explore these research questions and pertinent findings reported in previous studies (Martinette, 2006; Martinette & Obenchain-Leeson, 2010; Martinette & Obenchain-Leeson, 2012). The findings of this study suggested that as learning orientation increases in public accounting services firms, business performance scores and competitive advantage also increase. The findings of this study did not suggest that competitive advantage moderates the relationship between learning orientation and business performance in public accounting services firms.