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Despite numerous calls for integrating entrepreneurship research and firm theory, there has been relatively little work done in this direction. Likewise, despite many discussions, controversy continues to surround core theoretical frameworks in strategic management such as the resource-based view and capabilities theory. This paper uses insights from early research in Austrian economics to resolve both issues. We focus on Viktor Mataja, whose work provides an original, integrated framework for understanding the relationship between entrepreneurs and firms using the judgment-based approach to entrepreneurship, strategic use of resources in the firm, and dynamic capabilities. We show how this view answers various criticisms that have been raised against the resource- and capabilities-based views. This lays a foundation for a more thoroughgoing integration of research in entrepreneurship and strategic management.

Entrepreneurship and Firm Strategy: Integrating Resources, Capabilities, and Judgment through an Austrian Framework