Using information-processing theory to understand planning/performance relationships in the context of strategy
运用信息处理理论，考察银行业中不同战略导向下规划过程的差异，发现战略类型影响规划系统所需信息的种类和数量，且战略调节了规划与绩效的关系。
This study reveals the importance of viewing planning processes within the context of strategic orientation. Information-processing theory is used to examine the differences in planning processes given variable strategy content in the banking industry. Findings suggest that banks implementing different strategies require their planning systems to focus on different kinds and amounts of information. Moreover, the relationship between planning and bank performance is clarified when information requirements of a specific strategy are considered. It appears the strategy moderates the relationship between planning and performance. Copyright © 1999 John Wiley & Sons, Ltd.