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Ea The following two articles written by Robert Souster were published in Student Accountant, and are available on the ACCA website: 'Not-for-profit organisations' (Sept 2009) and 'Not-for-profit organisations – part 2' (Oct 2009) It would be worth taking the time to study both of these articles. 5 Intangible products fre Exam focus point (a) There has been an element of strategic convergence between companies supplying manufactured goods, on the one hand and those supplying services, on the other.

These lenses are strategy as design, strategy as experience and strategy as ideas. 1 A brief history of the study of business strategy ial ter ym a Subsequently, there was considerable empirical research aimed at establishing evidence for the likely outcomes of business decisions about products, markets and structures. At the same time, writers such as Quinn and Mintzberg argued that the sheer complexity of the world severely limited the usefulness of the analytic approach. These writers argued that strategic decisions were heavily influenced by experience, politics, culture and history and, as a result, tended to be sub-optimal.

5 The business analysis syllabus Information technology (E) tud Business and process change (D) Strategic choices (B) Strategic action (C) ym a Strategic position (A) ter RELATIONAL DIAGRAM OF MAIN CAPABILITIES Project management (F) Financial analysis (G) People (H) as Section A1(f) of the Study Guide for your syllabus calls explicitly for an understanding of the nature and scope of business strategy, as envisioned by the syllabus and summarised in the relational diagram shown above. ea cc This vision adopts the systems approach to understanding the way organisations work and therefore emphasises the importance of both the internal linkages between the various organisational components and the boundary-spanning links between the organisation and its environment.

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