On tailoring a strategic planning system to its context: Some empirical evidence
基于111位高管的调查，发现企业很少根据自身情境调整战略规划体系，且这种不匹配对管理者的评价影响不大。
Abstract Based on a survey of 111 senior executives this study finds that tailoring a firm's strategic planning system to its context is not a popular practice, despite its presumed importance. Moreover, the lack of fit between a firm's strategic planning system and its context appears to be inconsequential to how managers rate their planning systems. Implications of the findings are discussed.