“…Strategic analysis capability focuses on the ability of firms to assess the quantity and quality of the company's financial, human and physical resources and the external environment of the firm, by collecting information that enable them adapt to changes in their business environment (Adema & Roehl, 2010;Evans et al, 2003). Empirically, human resources have been found to have positive relationship with firm performance (Morgan et al, 2004;Datta et al, 2005;Ainuddin et al, 2007;Sorooshian et al, 2010;Ologunde et al, 2015), financial resources and performance (e.g., Othman et al, 2015;. Most of these studies used financial indicators to measure performance (e.g., Sorooshian et al, 2010;Ologunde et al, 2015).…”