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Within the scope of the study, the Comparative Advantage Theory of Competition, the Resource Advantage Theory, was explained and compared with the Neoclassical Perfect Competition Theory, which was criticized for not being applicable in today's economic conditions. The theory has been examined at the business level. The basis of the theory is that the solid and inimitable resources of the business give the business a competitive advantage in the market. To emphasize resource superiority, market orientation, a competitive tool, was used to support the theory statistically. Two hundred twenty-one businesses operating in Ankara with over twenty employees were selected as the research sample. The effect of market orientation on superior financial performance was analyzed by performing multiple linear regression analyses on the obtained data. As a result of the research, it was confirmed that market orientation is a source of comparative advantage, and the theory was statistically supported.
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