1. Re-unite management and planning;Higgins;Long Range Planning,1976
2. B. W. Denning. Unpublished manuscript.
3. R. L. Ackoff (1966) The meaning of strategic planning, McKinsey Quarterly, Summer 1966; reproduced in Essentials of Corporate Planning (S. Jain and S. Singhui (eds.)) Planning Executives Institute, 1973.
4. R. L. Ackoff (1966) op. cit., page 142.
5. A Concept of Corporate Planning;Ackoff,1970