The impact of formalized strategic planning on financial performance in small organizations
研究美国小型银行发现，正式规划系统对财务绩效无显著提升，小型组织管理者不必追求高度形式化的规划流程。
Abstract The relationship between formality of planning procedures and financial performance was examined for a sample of small U.S. banks. Small banks without formal planning systems performed equally with small, formal planners. Regardless of formality, each set of banks placed equal emphasis on all aspects of strategic decision‐making except formalized goals and objectives. Results suggest that managers responsible for strategic planning activity in smaller organizations do not appear to benefit from a highly formalized planning process, extensive written documentation, or the use of mission and goal identification as the beginning of a strategic planning process.