HBRに記事「経営戦略の黎明期：予実管理から戦略計画へ」を投稿しました。
An article titled "The dawn of strategic management: from budget control to strategic planning" has been posted to Diamond Harvard Business Review.
なぜ、同じ「経営」をテーマとしながらも、経営の実務と学問としての経営戦略の間には、これほどまでに大きな隔たりが存在するのか。本連載では、長く実務の世界に身を置きながら、学問としての経営学を探究し続ける、慶應義塾大学准教授の琴坂将広氏が、実務と学問の橋渡しを目指す。 第4回は、経営戦略の議論の中心が米国企業へと移り変わった背景を踏まえつつ、事業の多角化が一般化するなかで予実管理から戦略計画の策定へと重心が移っていく流れを追う。
Why does such a large gap persist between management as practice and strategic management as a scholarly discipline, even though both take "management" as their subject? In this serial column, Masahiro Kotosaka — Associate Professor at Keio University, who has spent years inside management practice while continuing to pursue management as a scholarly field — works to build a bridge between the two. Instalment 4 follows how, against the backdrop of US firms taking centre stage in strategic-management debates, the focus shifted from budget control to the formulation of strategic plans as business diversification became the norm.