The article "Sustainable Competitive Advantages through Intellectual Capital: Integrating the Complementarities between Institutional Theory and Resource-Based Theory," by Dr. Norma Pontet, professor of managerial accounting in the School of Business and Social Sciences, and César López, a full-time professor at ICESI University in Cali, was published in Volume 8, January/July 2011, of the Journal of the International Cost Institute.