By Paul B. Brown
The New York Times, January 28 '06
(excerpt)

Here is something to ponder the next time you receive a memo scheduling an off-site meeting to think about the company's future: Strategic planning, which costs corporations billions of dollars and hundred of thousands of work hours annually, is actually "a barrier to good decision making."

So write Michael C. Mankins and Richard Steele, consultants at Marakon Associates, in the current special issue of the Harvard Business Review.