摘要：The key to sustaining a competitive advantage through effective management is working with people. Especially dealing with sport management and marketing, concepts such as organizational culture and reputation are identifying strategic assets that are intangible resources. These concepts form the basis on the strategic theory behind the Resource-based View (RBV) of the firm. Strategic assets are intangible since they are inherently hard to duplicate, since duplication requires the inputs of how an object reacts with all the senses. Intangible assets are, by their very nature, ‘unknowable’ in the purest sense and, thus, difficult to duplicate. In addition, intangible assets are rare in that the variations that will be found within will be profound from owner to owner. The organizational cultures and reputations of the Duke University and the University of Cincinnati were compared, since they have petitions for national level basketball, but radically different organizational cultures. What constitutes organizational culture in one organization will have differences not present in another’s culture, thus allowing for some teams to maintain a sustainable competitive advantage.
