Article: Strategic planning system characteristics and planning effectiveness in small mature firms.

INTRODUCTION

Over the past decade, a variety of researchers have investigated the effects of formal strategic planning on financial performance in small firms. Robinson and Pearce (1984) argued that formal strategic planning is a conceptual activity suited solely to larger firms and therefore has no effect on the financial performance of small firms. Following Robinson and Pearce, Wortman (1986) reviewed a set of small business planning-performance studies in the context of a broad survey of the methodologies employed in the small business literature. The purpose of Wortman's review was to develop typologies and not to focus on the particular issue of the effect of ...

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