DETERMINANTS OF STRATEGIC PLANNING SYSTEMS IN LARGE ORGANIZATIONS: A CONTINGENCY APPROACH*
研究了115家大型制造企业的规划系统设计参数与公司及环境特征的关系，发现有效的战略规划系统需根据企业具体情境设计，环境越复杂，规划系统越灵活。
ABSTRACT This study investigates the relationship among four design parameters of planning systems and five different firm and environmental characteristics. The impact of this multivariate relationship on organizational effectiveness is then examined using a sample of 115 large manufacturing firms. The findings show general support for the proposition that, in order to be effective, a strategic planning system should be designed in such a way that the specific situational setting of the firm is reflected in the design. The analysis also indicates that firms adopt a more flexible planning system ‐ captured here by two key variables, planning horizon, and frequency of plan reviews ‐ as the level of environmental complexity increases. Implications for future research are discussed.