Towards a contingency theory of corporate planning: Findings in 48 U.K. companies
研究了48家英国公司，发现核心技术脆弱性、市场敌对程度及多元化程度会影响企业规划的形式、范围和规划者的地位与参与度。
Abstract Among 48 U.K. companies those with more vulnerable core technologies employ more specialist planners, more forecasting and evaluative techniques, in proposal generation and evaluation, irrespective of size. Allowing for size, hostility of market conditions is associated with greater scope, status and involvement of planners, and diversification and divisionalization with formality and scope of planning.