Towards a contingency theory of corporate planning: Findings in 48 U.K. companies

Abstract Among 48 U.K. companies those with more vulnerable core technologies employ more specialist planners, more forecasting and evaluative techniques, in proposal generation and evaluation, irrespective of size. Allowing for size, hostility of market conditions is associated with greater scope, status and involvement of planners, and diversification and divisionalization with formality and scope of planning.