Auditing the strategic role of operations
批判性回顾了审计运营战略角色的现有方法，指出其多基于外部视角，缺乏适合内部视角（如资源基础观）的工具，并提出了一个补充性审计工具框架。
The literature relating to auditing the strategic role and contribution of operations has been dominated by methodologies attuned to the predominance of the environmental and competitive forces, and entry deterrence approaches to achieving and sustaining competitive advantage, broadly termed the outside‐in perspective. However, tools suited to the resource‐based and associated dynamic capability view to strategy formulation, deemed the inside‐out perspective, are sparse. This paper makes a contribution to furthering understanding of the auditing of the strategic role and contribution of operations by conducting a review and critique of established ideas, practices and approaches from both strategy formulation perspectives. It argues that the reported methodologies reflect the traditional outside‐in perspective to strategy formulation. It highlights the limitations of the available tools for an inside‐out view and questions the suitability of the existing methods to the more recent inside‐out emphasis, also a factor vital in circumstances where a firm typically is pursuing a combination or blend of the outside‐in and inside‐out approaches to strategy formulation. Finally, it presents the outline of an additional audit tool designed to address these limitations and describes next steps in future research.