为什么要学习Strategy P.2 Leadership and management are essential to transforming a strategic vision into reality. From the initial strategic thinking required to initiate the process, to dealing with the troubles and resistance of implementation, leaders and managers are involved in every aspect of strategy. The study of strategy and leadership is valuable because it:
·provides an organising tool for leaders to use in dealing with uncertainty and change, both inside and outside of their organisation ·offers a shared language for analysing and communicating the current position of an organisation — its strategic capability and environment — and for choosing, developing and coordinating an optimal strategic direction ·provides a logical process of analysis and evaluation
Accountants’ role in contemporary organizations P.3 Increasingly, however, the accountant’s role as their career progresses is developing and growing as a decision partner in strategic analysis and decision making. It is therefore important for CPAs to develop an understanding and knowledge of the value and challenges related to the practices of strategy and leadership so they can contribute to: ·formulation of strategy that utilizes strengths inside the organization and takes more effective advantage of opportunities in the marketplace ·successful leadership, management and implementation of strategy throughout the organisation — particularly in the case of large organisations operating in a number of markets ·recognise the integral role of management and leadership in these processes, as well as understanding their own role in driving and leading aspects of the strategy process
什么是Strategy According to Hubbard et al. （2019）, strategy is: those decisions that have high medium-term to long-term impact on the activities of the organisation, including analysis leading to the resourcing and implementation of those decisions, to create value for key stakeholders and to outperform competitors -High impact -Medium-term to long term -Resourcing -Implementation of those （resourcing） decisions -Create value -To outperform competitors
Strategy的发展历程 ·From the 1960s, the concepts and practices of corporate strategy have becomecentral to the leadership task of unlocking and directing the potential of organisational performance. ·In the 1980s Michael Porterargued that a firm'sprofitability was determined bythe characteristics of its industry and by its position in that industry.
·Mintzberg （1978）believesstrategy should be flexible, develop continuously and emergefrom 'intuition and creativity’. ·Organisations today cannot assume that business conditions and the competitive landscape will change in an orderly or incremental fashion.
·Organisations tody need the capability and capacity to understand and deal with rapid technological advances and market disruptions. ·Integrating data and analytics with strategy provides opportunities to enhance performance and represents a major development in the evolution of strategy.
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