In the August 2014 edition of the Strategic Management Journal, Philip Bromiley and Devaki Rau propose a practice-based view of strategy, where common and standard management practices can lead to differences in performance between companies. This in contrast to the traditional resource-based view that focuses mainly on topics that other companies cannot imitate.
This looks like an interesting and sensible approach.
Photo Credit: Dimitar Nikolov, Blog, Flickr