Strategic Planning and Performance: Exploring the Flexibility Role

Document Type : Research Article (Original Article)


1 Associate Professor, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, iran

2 PhD candidate of Business Management, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran.


This article extends the debate regarding the relationship between strategic planning and performance. The current study investigates the mediating effects of flexibility on the strategic planning and performance relationship. Flexibility is defined as the extent to which new and alternative decisions are generated and considered in strategic planning, allowing for positive organizational change and adaptation to environmental turbulence. This research is an applied research. Through a structural equation model, we find that flexibility mediate the relationship between strategic planning and financial and non-financial performance.


Volume 6, Issue 3 - Serial Number 17
October 2012
Pages 159-178
  • Receive Date: 05 February 2017
  • Revise Date: 25 April 2021
  • Accept Date: 05 February 2017
  • First Publish Date: 05 February 2017