What if planning were really strategic? Exploring the strategy-planning relationship in multinationals

We address the problems and criticisms of strategic planning leveled by Mintzberg and others by offering an alternative understanding of the 'strategic' in strategic planning. This view aligns various planning modalities with business strategy types; instead of planning resulting in strategy, strategy determines planning. We develop this theory linking aspects of planning with some well-known as well as some newly developed conceptualizations of business-unit strategy. Data taken from a qualitative, case-based study of strategic planning in multinationals and their subsidiaries are used to illustrate and extend our propositions concerning planning-strategy relationships. We surmise that the autonomy/dependency of the subsidiary is an important mediating variable in the type of planning necessary and feasible in these contexts.