Internal Business Process Perspective This perspective identifies the critical processes, skills, competencies and technologies that will deliver a value proposition to customers, current and future organizational success (Atkinson, 2006). Gartrell (1990) reported that investment on Research and Development (R&D) is a critical factor in contributing to superior economic performance. On the other hand, Aboody and Lev (1998) observed that capitalization on R&D is significantly positive associated with firm future earnings. Bhagat and Welch (1995) found a significant positive relation two-year lagged stock return and current R&D expenditures.