Barney (1986) highlights the importance of strategic resources or factors in achieving above-average returns for the firm. According to him, the strategic factor market is not perfect due to the dynamics of the business environment. Under this condition, firms will either overestimate or underestimate the future value generated by strategic resources in implementing a strategy. Therefore, a firm that has a more accurate prediction over the future value generated by its strategic resources will be able to gain above-average returns either because of its more superior ability in estimating the future value of a strategy or due to its good fortune resulting from the incorrect estimation of the future value of pursuing a particular business strategy on the part of its competitors (Barney, 1986).