Mintzberg has severely criticised the current state of strategic planning practices (1994). So thorough was his condemnation of planning, plans and planners that Peters, in a brief review of Mintzberg's work, offered a eulogy to strategic planning as we know it, “Rest In Peace” (1994). However, after arguing convincingly against the effectiveness of strategic planning in all situations, Mintzberg does suggest that there may be situations or certain contexts in which strategic planning is beneficial (1994).
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